Income tax and VAT: In regards to Swedish income taxes and VAT, both the taxpayer and the Tax Agency may initiate a reassessment of a decision made by the Tax Agency.
The taxpayer must file its request for a reassessment within six years from the end of the fiscal year in question.
The Tax Agency decides to reassess a taxpayer's taxation, the taxpayer will have the opportunity to either request a reappraisal, i.e., that the tax authorities reexamine their decision, or file an appeal to the administrative court. Both the taxpayer and the tax authorities may initiate a reappraisal of a decision by the tax authorities. The taxpayer must file its request for a reappraisal within six years from the end of the fiscal year in question. There is a two-month statute of limitation for appeals of certain decisions, including decisions regarding tax registration, preliminary tax, documentation, tax return agents, non-compliance with FATCA/CRS and separate decisions on costs for legal representation in proceedings before the tax agency.
Withholding tax: In regards to withholding taxes that may be imposed by the Tax Agency, the statute of limitation is in principle ten years, irrespective of whether sufficient or correct information has been submitted. For the taxpayer, the statutory deadline for reclaiming any paid withholding taxes is five years after the end of the calendar year in which the income was paid.
Other tax decisions: There is a two-month statute of limitation for appeals of certain decisions, including decisions regarding tax registration, preliminary tax, documentation, tax return agents, non-compliance with FATCA/CRS and separate decisions on costs for legal representation in proceedings before the Tax Agency.
A decision by the Tax Agency can be reassessed by the Tax Agency and/or appealed to the court for ruling. If the Tax Agency decides to reassess a taxpayer's taxation, the taxpayer will have the opportunity to either request a reassessment, i.e., that the Tax Agency re-examines its decision, or file an appeal to the administrative court.
An appeal to the Administrative Court (Sw: förvaltningsrätten) or a request for reassessment by the Tax Agency has to be submitted to the Tax Agency in writing. The appeal is addressed to the court but filed to the Tax Agency which makes an initial assessment of whether the appeal is duly filed. Provided that the appeal is duly filed, the Tax Agency may reassess its decision in accordance with the appeal or hand over the matter including a decision outlining the view of the Tax Agency to the court.
The administrative court has written proceedings unless the taxpayer requests an oral hearing. During the court proceeding, the views of the Tax Agency and the taxpayer are communicated until the court finds the matter sufficiently clear to be ruled on.
The administrative court's decision can be appealed within two months. For decisions from the administrative court related to agent authorization, measures of constraint or compensation for costs related to legal representation, attorneys or investigation (when the decision has not been disclosed in connection with the ruling of the matter to which the costs relate), the statute of limitation for appeals is three weeks.
A judgment by the second tier court, the Administrative Court of Appeal ("Kammarrätten"), may be appealed to the top tier court, the Supreme Administrative Court ("Högsta förvaltningsdomstolen"), provided that leave to appeal is granted by the Supreme Administrative Court.
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Start: A MAP is available to the extent that the relevant transaction or taxable event has been subject to double taxation or otherwise taxed in violation of a double tax treaty (DTA).
Since 2019, there are new rules on tax disputes in the EU where the taxpayer, if the dispute has not been resolved with a MAP between the Member States, can request to set up an advisory commission. The advisory commission, composed of three independent persons and the competent authorities of the Member States in dispute, should deliver an opinion on how to solve the dispute within six months of being set up. The opinion is then communicated to the competent authorities, who should make a final decision based on the opinion of the advisory commission unless they agree on otherwise.
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Conduct of the proceedings: To apply for MAP is free of charge and the tax authority makes a discretionary reassessment of the final tax once a mutual agreement regarding taxation has been reached with the tax authority in the other country. The tax authorities may postpone negotiations with the competent authority of the other country in order to lower the costs of the proceedings and let the MAP case pend until the administrative court has settled the case. When the MAP and court processes run parallel to each other, this may be with the requirement that the taxpayer must withdraw its appeal prior to a resolution from the MAP.
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Completion of proceedings: In general, the mutual agreement should be binding for both states unless the person directly affected does not accept the mutual agreement.
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Other actions: There is no possibility for national appealing against mutual agreements, except for implementing actions.