As previously reported, on 18 December 2007, the European Court of Justice (ECJ) gave its decision in the case of Skatteverket v. A (C-101/05). Details of the judgment are summarized below. (a) Facts.  Facts and legal background.Under Swedish legislation, dividends (in the form of shares in a subsidiary) received, inter alia, from a parent company situated within the European Economic Area (EEA) or in a country with which Sweden has concluded a tax treaty, containing an exchange of information clause, are exempt under certain conditions. In the case at issue, a Swedish resident individual received dividends in the form of...