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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

Senyk, Mariya LU (2022) In Skattenytt p.652-676
Please use this url to cite or link to this publication:
author
organization
publishing date
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
2023-02-09 14:49:09
@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}},
}