Svalner represents a company in a case in the European Court of Justice concerning the question of how a city card should be treated for VAT purposes. At the end of 2020, it was the Supreme Administrative Court that decided to obtain a preliminary ruling from the European Court of Justice on this issue. The Advocate General has now delivered his Opinion.
The circumstances of the case
The company in the case issues and sells a so-called city card to tourists who visit Stockholm. The card gives the holder the right to access a large number of attractions, such as sights and museums, for a limited time and up to a certain value. In addition, the cardholder also has unlimited access to passenger transport services.
Source Svalner
See also ECJ C-637/20 (DSAB Destination Stockholm) – AG Opinion – City card is a multi-purpose voucher
Latest Posts in "European Union"
- ECJ/General Court VAT Cases – Pending cases
- ECJ & General Court VAT Cases decided in 2026
- Agenda of the ECJ/General Court VAT cases – 1 AG Opinion on April 22, 2026
- EGC VAT Case – T-221/25 (TUI Belgium) – Judgment – Implicit VAT Taxation for Non-EU Travel Services Affirmed
- VAT and Customs Priorities in the DG TAXUD Management Plan 2026













