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

Mariya Senyk

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

Research output: Contribution to journal › Article › peer-review

Original language	English
Pages (from-to)	652-676
Journal	Skattenytt
Publication status	Published - 2022

Subject classification (UKÄ)

Law

Free keywords

VAT
Optional tax liability
Adjustment of deductions
Tax law
Fiscal law

Cite this

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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 Skellefte{\aa} Industrihus and the decision of the Swedish Supreme Administrative Court in case No. 6144-18",

keywords = "VAT, Optional tax liability, Adjustment of deductions, Tax law, Fiscal law, Skatter{\"a}tt, Finansr{\"a}tt",

author = "Mariya Senyk",

year = "2022",

language = "English",

pages = "652--676",

journal = "Skattenytt",

issn = "0346-1254",

publisher = "Skattenytt",

}

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.
In: Skattenytt, 2022, p. 652-676.

Research output: Contribution to journal › Article › peer-review

TY - JOUR

T1 - 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

AU - Senyk, Mariya

PY - 2022

Y1 - 2022

KW - VAT

KW - Optional tax liability

KW - Adjustment of deductions

KW - Tax law

KW - Fiscal law

KW - Skatterätt

KW - Finansrätt

M3 - Article

SN - 0346-1254

SP - 652

EP - 676

JO - Skattenytt

JF - Skattenytt

ER -