CELEX: 62017CA0647
Language: en
Date: 2019-03-13 00:00:00
Title: Case C-647/17: Judgment of the Court (Fifth Chamber) of 13 March 2019 (request for a preliminary ruling from the Högsta förvaltningsdomstolen — Sweden) — Skatteverket v Srf konsulterna AB (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 53 — Supply of services in respect of admission to educational events — Place of taxable transactions)

6.5.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 155/9
            
         
      Judgment of the Court (Fifth Chamber) of 13 March 2019 (request for a preliminary ruling from the Högsta förvaltningsdomstolen — Sweden) — Skatteverket v Srf konsulterna AB
      (Case C-647/17) (1)
      
      (Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Article 53 - Supply of services in respect of admission to educational events - Place of taxable transactions)
      (2019/C 155/11)
      Language of the case: Swedish
      
         Referring court
      
      Högsta förvaltningsdomstolen
      
         Parties to the main proceedings
      
      
         Applicant: Skatteverket
      
         Defendant: Srf konsulterna AB
      
         Operative part of the judgment
      
      Article 53 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2008/8/EC of 12 February 2008, must be interpreted as meaning that the expression ‘services in respect of admission to events’ in that provision includes a service, such as that at issue in the main proceedings, in the form of a five-day course on accountancy and management which is supplied solely to taxable persons and requires advance registration and payment.
      
         (1)  OJ C 52, 12.2.2018.