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Document 62017CA0647

    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)

    IO C 155, 6.5.2019, p. 9–10 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    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.


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