Order — ECLI:EU:T:2026:236
Date: 2026-03-24
Language of the case: Swedish

Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 14 October 2024 – Skatteverket v Studieförbundet Vuxenskolan Riksorganisationen (Case T-558/24, Studieförbundet Vuxenskolan Riksorganisationen) Language of the case: Swedish Referring court Högsta förvaltningsdomstolen Parties to the main proceedings Applicant: Skatteverket Respondent: Studieförbundet Vuxenskolan Riksorganisationen Questions referred Can services which are supplied to the members of an independent group be regarded as directly necessary within the meaning of Article 132(1)(f) of the VAT Directive, 1 where the services are not specific to the public interest activities carried on by the members but are of the more general nature that are also in demand by undertakings which do not carry on such public interest activities? What are the criteria to be taken into account, in the context of the assessment of whether the grant of an exemption under Article 132(1)(f) is likely to distort competition, when determining whether an independent group is assured of keeping its members’ custom irrespective of whether or not the services are taxable? ____________ 1 Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).