Published 26 January 2022 at 17.02
Tax. The company Flir Commercial Systems AB will pay almost two billion in tax and just over 700 million in tax surcharges, according to a ruling from the Administrative Court of Appeal in Stockholm today.
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In 2012, Flir Commercial Systems AB sold assets from a branch in Belgium and then requested a settlement of more than SEK 2 billion in fictitious Belgian tax due to the sale.
The Swedish Tax Agency later decided that not allow the company to set off, and to impose a tax surcharge of just over SEK 800 million. Since the Court of Appeal considered that a certain increase in value has taken place in Belgium, a settlement of just over SEK 213 million has been granted.
– A so-called double taxation agreement applies between Sweden and Belgium. In the opinion of the Court of Appeal, that agreement prevents Belgium from taxing the part of the capital gain relating to value added that has taken place in Sweden. There is therefore no fictitious tax regarding the increase in value that can be deducted from the Swedish tax. Only tax on the increase in value that has been accrued in Belgium can thus be deducted, says the court's chairman Eva Östman Johansson, chamber court adviser, in a statement./p>