Opinion of Advocate General Sharpston delivered on 10 January 2019.#Skatteverket v Srf konsulterna AB.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 53 — Supply of services in respect of admission to educational events– Place of taxable transactions.#Case C-647/17.