The Court of Appeal in Sundsvall has ruled that gambling fees paid by a non-profit association (the “Association”) to a company that operates a golf course (the “Company”) are to be regarded as compensation for a tax-free property lease.
The company is a wholly owned subsidiary of the Association. The association, a golf club, owns a golf facility and rents out a golf course on a long-term contract to the Company. The company operates the course and sells “green fees” to playing guests and companies. The golf course is also used by the members of the Association. The association collects membership fees and gaming fees from its members.
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