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By Aloïs CHARPENET, Principal – Indirect Tax, DLA Piper
A request for a preliminary ruling from Sweden’s Supreme Administrative Court (lodged 28 January 2026)(1) raises a familiar, yet apparently unsolved, question: can a Member State deny input VAT deduction where a supplier’s cross-border B2B service is exempt (or not taxable) in the customer’s Member State, even though it would have been taxable if supplied domestically?
The question arises specifically where the mismatch would potentially flow from differing national implementations of the exemption for management of special investment funds under Article 135(1)(g) of the VAT Directive(2).
At the outset, however, it is important to stress that the reference is built on a...
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