On Wednesday 7 May, the European Commission decided to refer Sweden to the Court of Justice of the European Union (CJEU) for failure to comply with the principle of freedom to provide services.
Swedish customers who pay for work carried out by service providers established in other EU or European Economic Area (EEA) countries are required to withhold preliminary income tax at a rate of 30% on the remuneration paid to service providers, unless the latter have been approved by the Swedish...