On November 20, 2017 the Högsta förvaltningsdomstolen (Supreme Administrative Court of Sweden) lodged a request for a preliminary ruling regarding the interpretation of the term ‘admission to events’ of Article 53 of the VAT Directive.


Question referred for a preliminary ruling

Must the expression ‘admission to events’ in Article 53 of the VAT Directive 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?



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