In European Commission v Kingdom of Sweden (CJEU Case C-480/10) the European Commission applied to the CJEU for a ruling that by restricting the availability of VAT grouping to the financial and insurance sectors Sweden had failed to comply with its obligations under article 11 of Directive 2006/112/EC. Advocate General Jääskinen delivered an opinion in favour of the Commission.
Why it matters: Advocate General Jääskinen upheld the Commission’s contention that the Swedish restrictions on VAT grouping contravened Directive 2006/112/EC. It seems likely that the CJEU will uphold this opinion.
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")