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

Forskningsoutput: TidskriftsbidragArtikel i vetenskaplig tidskriftPeer review

Originalspråkengelska
Sidor (från-till)652-676
TidskriftSkattenytt
StatusPublished - 2022

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