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Case C-540/09: Reference for a preliminary ruling from the Regeringsrätten (Sweden) lodged on 21 December 2009 — Skandinaviska Enskilda Banken AB Momsgrupp v Skatteverket
ECLI:EU:UNKNOWN:62009CN0540
62009CN0540
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27.2.2010
Official Journal of the European Union
C 51/24
(Case C-540/09)
2010/C 51/40
Language of the case: Swedish
Referring court
Parties to the main proceedings
Applicant: Skandinaviska Enskilda Banken AB Momsgrupp
Defendant: Skatteverket
Question referred
Is Article 13B of the Sixth VAT Directive (Article 135(1) of the Council Directive on a common system of value added tax (1)) to be interpreted as meaning that the tax exemptions provided for therein also include services (underwriting) which involve a credit institution providing, for consideration, a guarantee to a company which is about to issue shares, where under that guarantee the credit institution undertakes to acquire any shares which are not subscribed within the period for share subscription?
(1) Council Directive 77/388/EEC (OJ L 145, p. 1).