Is an adjustment of input VAT in respect of start-up costs required in an unrealized building project when the optional tax liability ceases? - some comments in the light of Skellefteå Industrihus and the decision of the Swedish Supreme Administrative Court in case No. 6144-18
(2022) In Skattenytt p.652-676
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https://lup.lub.lu.se/record/2a27b4cc-ca69-4d4b-ba55-14c994cca76b
- author
- Senyk, Mariya LU
- organization
- publishing date
- 2022
- type
- Contribution to journal
- publication status
- published
- subject
- keywords
- VAT, Optional tax liability, Adjustment of deductions, Tax law, Fiscal law, Skatterätt, Finansrätt
- in
- Skattenytt
- pages
- 652 - 676
- publisher
- Skattenytt
- ISSN
- 0346-1254
- language
- English
- LU publication?
- yes
- id
- 2a27b4cc-ca69-4d4b-ba55-14c994cca76b
- date added to LUP
- 2023-02-06 11:32:14
- date last changed
- 2024-09-23 15:51:34
@article{2a27b4cc-ca69-4d4b-ba55-14c994cca76b, author = {{Senyk, Mariya}}, issn = {{0346-1254}}, keywords = {{VAT; Optional tax liability; Adjustment of deductions; Tax law; Fiscal law; Skatterätt; Finansrätt}}, language = {{eng}}, pages = {{652--676}}, publisher = {{Skattenytt}}, series = {{Skattenytt}}, title = {{Is an adjustment of input VAT in respect of start-up costs required in an unrealized building project when the optional tax liability ceases? - some comments in the light of Skellefteå Industrihus and the decision of the Swedish Supreme Administrative Court in case No. 6144-18}}, year = {{2022}}, }