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Tax Case News

 
 
Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest tax case news
Plat Ror Och vets Service i Norden AB & Others v Sweden (ECHR Case 12637/05)
 
In a Swedish case the tax authorities formed the opinion that a company had reclaimed input tax in respect of false invoices. They imposed surcharges on the company and applied to the court for the company's assets to be sequestered. The Supreme Administrative Court found in favour of the tax authority finding that 'there was a considerable risk that the applicant company would try to shirk responsibility for the debt' and sequestered the company's assets. The company applied...

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