The purpose of this circular is to clarify the administration’s interpretation of the judgment C-647/17 of the Court of Justice of the European Union in the case Skatteverket v SRF Konsulterna AB. The duration can no longer be regarded as the sole decisive criterion for defining an event within the meaning of Article 21, § 3, 3 °, of the VAT Code. One must investigate all relevant elements such as duration, content and the place where the event takes place.
Source fisconetplus
See also ECJ Case C‑647/17 (Srf konsulterna) – Judgment – Admission to educational events; place of supply
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