Denmark and Sweden are authorised to apply the special VAT measure to the recovery of VAT paid on tolls for the use of the Öresund fixed link between Denmark and Sweden during a further limited period.

Under the VAT rules on the place of supply of services connected with immovable property, part of the VAT on tolls for the Öresund fixed link is payable to Denmark and part to Sweden. The decision shall apply from 1 January 2014 until 31 December 2020.

Council implementing decision


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


Gerelateerde artikelen