Abstract
In this note, the author comments on a ruling of the Swedish Council for Advance Tax Rulings in relation to the Lexel (Case C-484/19) decision. In particular, the note commences with a description of the Swedish and EU law background to the case presented to the Council, the Lexel case and the ruling at hand. Subsequently, the author analyses the EU law considerations that would have been relevant had a decision of the minority of the Council been followed. Finally, certain ongoing questions are highlighted.
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