Hive Digital Technologies has taken its Swedish value-added tax dispute to the European Commission after a Swedish court refused to refer the matter to the Court of Justice of the European Union. The Swedish Tax Agency reclassified services provided by Hive subsidiaries Bikupa Datacenter AB and Bikupa Datacenter 2 AB as self-operated crypto mining, retroactively applying the treatment to mining-related activity since 2022. The classification places the activity outside the scope of VAT and requires repayment of input VAT previously refunded. Hive says the subsidiaries supplied computing power to identified customers under contract, comparable to data-center hosting, rather than mining digital assets for their own account. The dispute concerns the treatment of hardware, cooling and electricity costs, which can make the VAT classification financially significant. Hive also alleges that Swedish courts failed to explain their refusal to seek guidance from the CJEU. The European Commission could investigate and pursue the matter, potentially influencing similar regional disputes, or close the complaint without further action.