Sweden

Deloitte Sweden

SE-113 79 Stockholm

Sweden

Tel: +46 752 46 31 27

Email: jagrell@deloitte.se

Website: www.deloitte.se

Joachim Agrell is a tax partner and the head of the VAT team at Deloitte Sweden. Previously, he worked as a tax adviser at Arthur Andersen and as a VAT lawyer at one of Sweden's largest law firms. He was a member of the Swedish Bar Association from 2003 to 2005, and in 2003 was seconded to a large London-based law firm.

Joachim advises small and large companies, several listed on the stock exchange, in complex VAT matters, M&A-related VAT issues, correspondence with the Swedish Tax Agency, and more. He is frequently engaged as a legal representative in litigation. He is a frequent lecturer at VAT seminars and has authored several articles on VAT, published in trade journals.

For several years, he has been ranked as one of Sweden's leading tax experts. He represents FAR, the institute for the accountancy profession in Sweden, in the FEE VAT Taskforce in Brussels. The group addresses indirect tax issues at European and international levels. He has also been appointed by the EU Commission to be part of the VAT Expert Group, which discusses EU VAT legislation issues and relevant ECJ case law with the Commission.

Joachim earned his LLM at the University of Uppsala in 1997 and is a member of the International Fiscal Association and FAR, the institute for the accountancy profession in Sweden.

Deloitte Sweden

Rehnsgatan 11

SE-113 79 Stockholm

Sweden

Tel: +46 752 46 26 87

Email: yhestreus@deloitte.se

Website: www.deloitte.se

Ylva Hestréus, partner at Deloitte Sweden, is part of the indirect tax team. She has worked with VAT matters for more than 20 years, including 11 years with the Swedish Tax Agency. Her work with the Tax Agency included five years as a legal expert focusing on the financial sector.

For the last 12 years, Ylva has worked as a VAT adviser with continued focus on clients within the financial sector. She is also responsible for Deloitte Sweden's VAT/financial services industry team. Ylva is a trusted adviser for many large companies in the financial sector and gives advice to medium and large companies relative to complex VAT matters, correspondence with the Tax Agency and so on. Ylva has also worked with VAT issues for Swedish and international companies in connection with the acquisitions of groups in Sweden. She is a frequent lecturer at VAT seminars and has authored several articles on VAT.

Ylva earned a master's degree in law from the University of Stockholm in 1992 and is certified as a tax advisor by FAR, the institute for authorised accountancy professions in Sweden. Ylva is also a board member in policy matters of taxation for FAR