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Court of Justice of the European Union · Judgment

C-540/09Skandinaviska Enskilda Banken AB Momsgrupp v Skatteverket

Decided
2011-03-10
ECLI
ECLI:EU:C:2011:137
CELEX
62009CJ0540
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling - Sixth VAT Directive - Article 13B(d)(5) - Exemptions - Underwriting guarantee provided against payment of a commission by credit institutions to the issuing companies in respect of a share issue on the capital markets - Transactions in securities.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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    • Six fixed blocks, one source per line
    • No sentence written by a language model
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    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

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