CELEX: 62009CN0540
Language: en
Date: 2009-12-21 00:00:00
Title: Case C-540/09: Reference for a preliminary ruling from the Regeringsrätten (Sweden) lodged on 21 December 2009 — Skandinaviska Enskilda Banken AB Momsgrupp v Skatteverket

27.2.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 51/24
            
         Reference for a preliminary ruling from the Regeringsrätten (Sweden) lodged on 21 December 2009 — Skandinaviska Enskilda Banken AB Momsgrupp v Skatteverket
   (Case C-540/09)
   2010/C 51/40
   Language of the case: Swedish
   
      Referring court
   
   Regeringsrätten
   
      Parties to the main proceedings
   
   
      Applicant: Skandinaviska Enskilda Banken AB Momsgrupp
   
      Defendant: Skatteverket
   
      Question referred
   
   Is Article 13B of the Sixth VAT Directive (Article 135(1) of the Council Directive on a common system of value added tax (1)) to be interpreted as meaning that the tax exemptions provided for therein also include services (underwriting) which involve a credit institution providing, for consideration, a guarantee to a company which is about to issue shares, where under that guarantee the credit institution undertakes to acquire any shares which are not subscribed within the period for share subscription?
   
      (1)  Council Directive 77/388/EEC (OJ L 145, p. 1).