Mervärdesskatt för idrottsföreningar - Rättsutveckling och EU-konformitet
Non-profit associations have since 1st of July 1987 been excluded taxation for valued added tax (VAT). This regulation was introduced following tax reliefs for income tax as the legislator wanted to protect the non-profit associations from excessive fiscal burden and higher costs, being the purpose with the new legislation. After the legislation was put in effect Sweden entered the European Union
