The Swedish Tax Agency (Skatteverket) has published a release concerning a judgment of the Supreme Administrative Court on whether recipients of dividends from which tax has been withheld are entitled to interest if the tax is later refunded. The release notes that withholding tax is generally due on dividends paid to a foreign legal person by a Swedish fund, which must be withheld and remitted by the payer. If it turns out the person is not taxable, a request for a refund may be made to the Tax Agency. According to the Supreme Administrative Court, the right to interest only...