Opinion of the Advocate General — ECLI:EU:C:2019:13
Date: 2019-01-10
Language of the case: Swedish
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Sweden

Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 20 November 2017 — Skatteverket v Srf konsulterna AB (Case C-647/17) Language of the case: Swedish Referring court Högsta förvaltningsdomstolen Parties to the main proceedings Applicant: Skatteverket Defendant: Srf konsulterna AB Question referred Must the expression ‘admission to events’ in Article 53 of the VAT Directive 1 be interpreted as meaning that it covers a service in the form of a five-day course on accountancy which is supplied solely to taxable persons and requires advance registration and payment? ____________ 1 Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006, L 347, p. 1).