On 10 May 2007, the European Court of Justice (ECJ) gave its decision by reasoned order in the case of Skatteverket v. A and B (Case C-102/05). According to Art. 104(3) of the Rules of Procedure, when the answer to the question referred to the ECJ can be clearly deduced from existing case law, the ECJ may issue its decision by reasoned order. In this case, the Advocate General delivered no opinion. Details of the judgment are summarized below. (a) Facts. A and B, two shareholders of the Swedish company X, were employed by X and received dividends from X....