The Swedish Tax Agency (Skatteverket) has published a decision statement regarding the payment of interest on excess tax withheld. According to the statement, the Tax Agency will only pay interest on excess withholding tax refunded if the tax was withheld in breach of EU Law. In such case, Interest is then paid on the refund amount from the day following the date the tax was withheld to the date of its recovery. A request for interest on excess withholding tax must be received by the Tax Agency by the end of the fifth calendar year after the payment. Decisions regarding...