Skatteverket v Srf konsulterna AB

In Skatteverket v Srf konsulterna AB (Case C-647/17) (13 March 2019) the CJEU found that seminars provided by a Swedish company in various member states were taxable in each of these member states under the principal VAT Directive art 53.

Srf was a Swedish company which provided accounting and management courses in the form of five-day seminars. The courses were provided only to taxable persons whose business was established or who had a fixed establishment in Sweden. Most of the courses took place in Sweden but some were provided in other member states. The Swedish tax authorities considered that the seminars provided outside Sweden were nonetheless taxable in Sweden.

The issue was whether Directive 2006/112 art 53 which provides that ‘the place of supply of services in respect of admission to cultural artistic sporting scientific educational entertainment or similar events’ is the place ‘where the...

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