Court of Justice 26 September 2000, C-150/99 (Svenska staten (Swedish State) v Stockholm Lindöpark AB and Stockholm Lindöpark AB v Svenska staten (Swedish State).)

Opinion of the Advocate-General Opinion of the Advocate-General 1. Until 1997, all supplies of premises or other facilities for purposes of sport or physical education, together with the making available of accessories or equipment in that connection, were exempt from VAT under Swedish law. Was such an exemption authorised under the terms of the Sixth VAT Directive?