Section 9 Adjustment of deductions for input tax that relates to property that is or has been the subject of taxable rental or other lease shall take place in accordance with what is prescribed in Chapter 8 a. and the provisions of §§ 10-13. Lag (2000: 500) .
Section 10 Adjustment shall take place when voluntary tax liability ceases in accordance with section 6. However, no adjustment shall be made 1. the voluntary tax liability ceases in accordance with section 6, first paragraph 2, or
2. the property owner transfers to using the property in another activity that entails tax liability according to this Act or the right to a refund according to ch. 9, 11, 11 e or § 12. Lag (2009: 1333) .
Section 11 If voluntary tax liability decided in accordance with section 2 ceases before any taxable rental or other lease has taken place, adjustment shall take place on a single occasion and refer to the remainder of the correction period. In addition, input tax, which relates to the time between the decision on voluntary tax liability and its termination, must be paid to the state. Cost interest must be paid on adjustment and tax amounts. The interest rate shall correspond to the established base interest rate in accordance with ch. 65. § 3 of the Tax Procedure Act (2011: 1244) and run from the date of refund of the input tax to the property owner.
When the right to deduct exists in accordance with section 8, second paragraph, the correction period is calculated from the beginning of the financial year during which the right to deduct occurred. Lag (2011: 1253) .
Section 12 The provisions of Chapter 8 a. Section 12 also applies to the transfer of property that is subject to voluntary tax liability, even if the new owner becomes taxable only upon access in accordance with section 5, second paragraph.
If the tax liability ceases in accordance with section 6, third or fourth paragraph, the previous owner is obliged to adjust, unless the new owner takes over the right and obligation to adjust in accordance with ch. 12 §. Lag (2013: 954) .
Section 13 If voluntary tax liability ceases due to measures taken by a tenant or a tenant-owner, both he and the property owner are obliged to make amends.
The obligation covers the input tax that each of them has deducted and which relates to the part of the property that is covered by the tenancy or tenant-ownership. Lag (2000: 500) .
9 a kap. Especially about used goods, works of art, collectibles and antiques
Scope
Section 1 This chapter applies to a taxable dealer's sales of second-hand goods, works of art, collectibles or antiques delivered to him within the EU by:
1. someone who is not a taxable person;
2. a taxable person who is required to file VAT in accordance with this Chapter or in accordance with the corresponding provisions of another EU country;
3. a taxable person whose turnover is exempt from tax according to ch. § 24 or according to corresponding regulations in another EU country, 4. a taxable person who is exempt from tax liability according to ch. 2 a §, or
5. a taxable person whose turnover is covered by a tax exemption in accordance with the provisions of Chapter 9 d. or according to the corresponding regulations in another EU country and the acquired product constituted a fixed asset of the taxable person.
This chapter does not cover the sale of such means of transport that have been acquired in accordance with Chapter 2 a. Section 3, first paragraph 1. Act (2016:
1069) .
Section 2 If a taxable dealer so requests, the Swedish Tax Agency shall decide that the dealer shall apply this chapter when selling 1. works of art, collectors' items and antiques imported by the dealer himself; or
2. works of art acquired by the dealer from the author or his estate.
A decision pursuant to the first paragraph shall apply until the end of the second year following the year in which the decision was made.
Lag (2013: 368) .
§ 3 Notwithstanding § 1 or a decision referred to in § 2, a taxable dealer may apply the general provisions of this Act to a turnover that would otherwise be covered by the provisions of this chapter. Lag (2013: 368) .
The meaning of certain expressions in this chapter
Section 4 Used goods refer to goods that have been in use and that are suitable for further use in their existing condition or after repair with the exception of 1. properties according to ch. § 11,
2. works of art, collectors' items or antiques;
3. articles consisting wholly or substantially of gold, silver or platinum, if the material is unprocessed or substantially unprocessed, and scrap, waste or similar articles containing gold, silver or platinum; or
4. Unframed natural or synthetic gemstones.
Lag (2002: 1004) .
Section 5 By artwork is meant
1. paintings, etc. and worksheets etc. falling within CN code 9701 or 9702 00 00 of Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff;
2. sculptures falling within CN code 9703 00 00 and casts of such sculptures, if cast under the supervision of the author or his estate in up to eight copies; and 3. Hand-woven tapestries of CN code 5805 00 00 and wall hangings of CN code 6304 00 00, provided that they are made by hand according to the original of the author in a maximum of eight copies. Lag (1995: 700) .
Section 6 Collective items are understood to mean
1. stamps and paving stamps, postage stamps, first day letters and envelopes, postcards, postcards and the like bearing stamps, provided that they are canceled or, if they are canceled, not acceptable and not intended as legal tender, all within CN code 9704 00 00, and
2. collections and collectibles of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest, all in accordance with CN code 9705 00 00. Law (1995: 700) .
Section 7 Antiques are understood to be goods that are more than 100 years old and that are not works of art or collectibles. Lag (1995: 700) .
Section 8 A taxable dealer means a taxable person who, within the framework of his economic activity, acquires or imports second-hand goods, works of art, collectors' items or antiques for the purpose of reselling them.
The first paragraph also applies if the taxable person acts in his own name on behalf of another person within the framework of an agreement according to which commission is to be paid on purchase or sale. Lag (2013: 368) .