CELEX: C2007/183/46
Language: en
Date: 2007-08-04 00:00:00
Title: Case C-291/07: Reference for a preliminary ruling from the Regeringsrätten (Sweden) lodged on 15 June 2007 — Kollektivavtalsstiftelsen TRR Trygghetsrådet v Skatteverket

4.8.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 183/27
            
         Reference for a preliminary ruling from the Regeringsrätten (Sweden) lodged on 15 June 2007 — Kollektivavtalsstiftelsen TRR Trygghetsrådet v Skatteverket
   (Case C-291/07)
   (2007/C 183/46)
   Language of the case: Swedish
   Referring court
   Regeringsrätten
   Parties to the main proceedings
   
      Applicant: Kollektivavtalsstiftelsen TRR Trygghetsrådet
   
      Defendant: Skatteverket
   Question referred
   Are Articles 9(2)(e) and 21(1)(b) of the Sixth VAT Directive (1) and Articles 56(1)(c) and 196 of the Council Directive on a common system of value added tax (2) to be interpreted as meaning that a person who purchases consultancy services from a person liable to tax in another EC country and carries out both economic activity and also activity which falls outside the scope of the Directives is to be regarded as a taxable person/person liable to tax where those articles are applied, even though the purchase was made solely in respect of the latter activity?
   
      (1)  OJ 1977 L 145, p. 1.
   
      (2)  OJ 2006 L 347, p. 1.