CELEX: 62017CN0647
Language: en
Date: 2017-11-20 00:00:00
Title: Case C-647/17: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 20 November 2017 — Skatteverket v Srf konsulterna AB

12.2.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 52/19
            
         Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 20 November 2017 — Skatteverket v Srf konsulterna AB
   (Case C-647/17)
   (2018/C 052/27)
   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).