Advokatfirman Titov & Partners

The Administrative Court of Appeal have tried whether the divestment of a number of properties constituted grounds for supplementary taxation and a tax surcharge. The Swedish Tax Agency stated that the divestment was taxable whereas the appellant, with council from Titov & Partners, argued that the properties were tax free gifts.

Setting aside the verdict from the first instance – which included supplementary taxation of 54 million Swedish Crowns and a tax surcharge of 20 million Swedish Crowns – the Administrative Court of Appeal ruled in favor of the appellants. Through this verdict, the Court have shown the importance of correct civil law documentation in tax cases, as well as that the burden of evidence in cases regarding supplementary taxation is placed on the Swedish Tax Agency.

Titov & Partners have in this case been represented by Carl-Anders Sjöberg.

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