NEWS News archive: 2021 2020 2019 2018 2017 Äntligen! 11 October Finally! The Supreme Administrative Court ("HFD") has now clarified that preferential customs duties can be taken into account when calculating a customs debt that has arisen as a result of non-compliance with customs legislation and that this applies even if the debtor is not a declarant. At the same time, HFD also stated that the Swedish Customs is not the competent tax authority for decisions on VAT on importation if, in the event of non-compliance with customs legislation, a declaration has still been submitted in the case by someone registered for VAT before the Swedish Customs makes a decision. Based on the circumstances of the present case, this thus applies even if the submitted declaration could not be used as a basis for a decision on customs, ie. when this decision is based on non-compliance. The decision not only affects many ongoing court proceedings but also changes the legal situation as it has been interpreted by the Swedish Customs and the lower courts for a long time. If you have encountered a decision on customs and VAT based on non-compliance with customs legislation, there is therefore every reason to review whether the decision is compatible with HFD's decision. Feel free to contact us if you want us to help you with this. Gabriella Fossum Gunnarsson, 0733-774106, gabriella.fossum.gunnarsson@werks.se Ulf Käll, 0733-774165, ulf.kall@werks.se x Internationell handel – ett starkt växande rättsområde Risk för cementbrist i entreprenader WERKS har företrätt säljarna i samband med överlåtelsen av Kontek till Visma Idag presenterades den största arbetsrättsliga reformen i modern tid WERKS förstärker med stjärnvärvningar