Reports of Cases

not yet published (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• Directive 2006/112 -A02P1LC : paragraph 3
• Directive 2006/112 -A30BIS : paragraphs 1, 4, 7, 8, 12, 14 - 16
• Directive 2006/112 -A30BISPT1 : paragraphs 17, 19 - 21, 23, 24, 27, 32
• Directive 2006/112 -A30BISPT2 : paragraphs 28, 31
• Directive 2006/112 -A30BISPT3 : paragraphs 17, 28, 31, 32
• Directive 2006/112 -A30TER : paragraphs 5, 7, 8
• Directive 2006/112 -A73BIS : paragraphs 6, 7, 31
• Directive 2006/112 -A398 : paragraph 16
• Directive 2016/1065 -C2 : paragraphs 7, 26
• Directive 2016/1065 -C4 : paragraph 7
• Directive 2016/1065 -C5 : paragraphs 7, 26
• Court of Justice - Judgment C -77/19 -N39 : paragraph 18
• Court of Justice - Opinion C -637/20 : paragraphs 21, 24, 31

Operative part

• Interprets : Directive 2006/112 -A30LA
• Interprets : Directive 2006/112 -A30LAPT3

Opinion

• Directive 77/388 : point 3
  
• Directive 77/388 -A13PARTBLDP1 : point 27
  
• Directive 77/388 -A13PARTBLDP2 : point 27
  
• Directive 77/388 -A13PARTCLB : point 27
  
• Directive 2006/112 : points 1, 24, 25, 61, 75, 77
  
• Directive 2006/112 -A02 : points 8, 54
  
• Directive 2006/112 -A02P1LC : point 4
  
• Directive 2006/112 -A14P1 : point 5
  
• Directive 2006/112 -A24P1 : point 5
  
• Directive 2006/112 -A30BIS : points 11, 22, 37, 38, 40, 44, 56, 62, 64, 78
  
• Directive 2006/112 -A30BISP1 : points 6, 39, 41, 47
  
• Directive 2006/112 -A30BISP2 : points 7, 65
  
• Directive 2006/112 -A30BISP3 : point 7
  
• Directive 2006/112 -A30TER : points 11, 37, 38, 68
  
• Directive 2006/112 -A30TERP2 : points 8, 70, 72, 73
  
• Directive 2006/112 -A73 : point 9
  
• Directive 2006/112 -A73BIS : points 10, 11, 37, 38, 68, 72
  
• Directive 2006/112 -A306 : point 74
  
• Directive 2006/112 -A308 : point 74
  
• Directive 2006/112 -A398P1 : point 21
  
• Directive 2016/1065 : points 11, 24, 25, 33, 75
  
• Directive 2016/1065 -A02 : point 29
  
• Directive 2016/1065 -C1 : points 1, 34
  
• Directive 2016/1065 -C2 : point 34
  
• Directive 2016/1065 -C3 : points 1, 34
  
• Directive 2016/1065 -C4 : point 40
  
• Directive 2016/1065 -C5 : points 59, 60, 76
  
• Directive 2016/1065 -C6 : points 32, 53
  
• Directive 2016/1065 -C8 : point 1
  
• Directive 2016/1065 -C12 : point 57
  
• Court of Justice - Judgment C -200/04 : point 74
  
• Court of Justice - Judgment C -250/14 : point 60
  
• Court of Justice - Opinion C -607/20 : point 1
  
• Court of Justice - Opinion C -607/20 -N53 : point 76
  
• Court of Justice - Judgment C -91/20 -N49 : point 33
  
• Court of Justice - Judgment C -91/20 -N52 : point 33
  

Dates

Date of the lodging of the application initiating proceedings

• 25/11/2020

Date of the Opinion

• 24/02/2022

Date of the hearing

Information not available

Date of delivery

28/04/2022

References

Publication in the Official Journal

Information not available

Name of the parties

DSAB Destination Stockholm

Notes on Academic Writings

1. Grambeck, Hans-Martin: Umsatzsteuerliche Behandlung von City Cards : Schlussfolgerungen aus dem EuGH-Urteil v. 27.4.2022 : C-637/20, Destination Stockholm AB, Mehrwertsteuerrecht 2022 p. 573-577 (DE)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Högsta förvaltningsdomstolen - Sweden

Subject-matter

• Taxation
  
• - Value added tax
  

Provisions of national law referred to

Mervärdesskattelag (1994:200)

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

première chambre (Cour)

Judge-Rapporteur

von Danwitz

Advocate General

Ćapeta

Language(s) of the Case

• Swedish
  

Language(s) of the Opinion

• English