WTS in Sweden

On 29 July 2024, the European Court of Justice (“CJEU”) issued a new judgement (“KEVA”, C-39/23) that concerns public pension funds, WHT and the EU fundamental freedom of capital movement.

On 21 March 2024, Attorney General (GA) Collins of the Court of Justice of the European Union (CJEU) issued his legal opinion in the CJEU case "KEVA" (Case C‑39/23). The GA opines in favour of the applicants, three Finnish pension institutions.

The legislative steps concerning e-invoices, real-time transactional reporting and the expansion of the OSS/IOSS scheme and platform economy as a result of implementing the ViDA initiative, have slowly been introduced in Sweden.