A decision issued in August 2004 by the Administrative Court of Appeal in Sundsvall stated that the VAT rate on alpine skiing would be 6% and not 12%. On 31 March 2006, the Swedish Supreme Administrative Court overturned the decision of the Court of Appeal and established that the tax rate shall be 12%.

In order to avoid losing the right to bring suit as a result of statutory limitations, SkiStar also initiated a lawsuit regarding VAT rates for the years 1997 and 1998 after the original suit was filed. The Administrative Court of Appeal delivered judgements in these cases on 29 June 2005, that is to say, after the Supreme Administrative Court had granted leave to appeal in the primary case. The Swedish National Tax Board appealed the decision of the Court of Appeals to the Supreme Administrative Court, requesting leave to appeal these cases, as well.

The Supreme Administrative Court has issued notification that leave to appeal has not been granted in these cases. The Administrative Court of Appeals' decision has, therefore, been established as the final decision. As a result, SkiStar has the right to retain MSEK 34 previously paid by Tax Board, which will be reported as operating income and interest income in the current financial year.

2006-04-26