INTERNATIONAL TAX PLAZA - The 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

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?

Stay informed: Subscribe to International Tax Plaza’s Newsletter! It’s completely FREE OF CHARGE!

and

Follow International Tax Plaza on Facebook