HFD 2021 ref. 5
Ett bolags tillhandahållande av s.k. co-locationtjänster i ett datacenter har ansetts skattepliktigt
Ett bolags tillhandahållande av s.k. co-locationtjänster i ett datacenter har ansetts skattepliktigt. Förhandsbesked om mervärdesskatt.
The decision in three points
What happened
Förhandsbesked om mervärdesskatt.
What the court said
Ett bolags tillhandahållande av s.k. co-locationtjänster i ett datacenter har ansetts skattepliktigt.
Why it matters
Published as a guiding decision by Supreme Administrative Court of Sweden, 2021.
Risk profile of the decision
MediumThe decision carries medium weight. Read it with the statute before relying on it alone.
- Published as a guiding decision by Supreme Administrative Court of Sweden
Relations of the decision in the graph
Statutes (0)
Questions (0)
Decisions (4)
Agent commands
- runCaseSummary()
The core question and the decision in three points, verbatim from the published summary.
- runLegalImpact()
Risk profile, statutes and the decisions applying the same statute.
- runObligationCheck()
Deterministic test of whether the decision is guiding for your question.
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https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2021-5/manifest.json
- Court
- Supreme Administrative Court of Sweden
- Decided
- 2021-02-04
- Applies
- 0
Mål nr 5829-19
- 3 kap. 1 § och 2 § mervärdesskattelagen (1994:200)
- Artikel 135.1 l i mervärdesskattedirektivet (2006/112/EG)
Official publication. The address points to the authority or court that published the row.
Statutes
Case law read on 2026-08-29.
Change monitoring
The row is re-read against the publisher's own publication on a fixed interval. The dates below can be checked on the spot and travel with the API response.
| Field | Value |
|---|---|
| Register | Sök rättspraxis, Sveriges Domstolar |
| Publisher | Sveriges Domstolar |
| Last read | 2026-08-29 |
| Interval | Every 30 days |
| Next re-read | 2026-09-28 |
| Status | Checked against the publisher |
Row history
Dated events concerning this exact row, newest first. No event appears here without a date in a primary source.
| Date | Event | Source |
|---|---|---|
| 2026-08-29 | Row read against the courts' own register | Sök rättspraxis, Sveriges Domstolar |
| 2021-02-04 | Date of decision according to Högsta förvaltningsdomstolen | Högsta förvaltningsdomstolen |
Monitoring states when the row was checked, not how the legal position should be assessed.
Cite this row
The string below travels with a memo, a case file or an agent chain. The same string sits in the citation field of the API response.
HFD 2021 ref. 5, Ett bolags tillhandahållande av s.k. co-locationtjänster i ett datacenter har ansetts skattepliktigt. Förhandsbesked om mervärdesskatt.. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/hfd-2021-5 (hämtad 2026-08-25, bevis sha256:18ebbc99cb65824a, bygge legal-2026-08-25).
- sha256:
- 18ebbc99cb65824af20c092e88a9017d55cdf0752b77ef8a14e6c121277e31ff
- hämtad:
- 2026-08-25
- source_confidence:
- official
- bygge:
- legal-2026-08-25
Official publication. The address points to the authority or court that published the row. Högsta förvaltningsdomstolen, Sveriges Domstolar.
The row is a source reference with an official identifier. No legal advice and no compliance decision.