diff --git a/core/core.services.yml b/core/core.services.yml
index 6127c8f..3364e78 100644
--- a/core/core.services.yml
+++ b/core/core.services.yml
@@ -1192,7 +1192,7 @@ services:
       - [setThemeRegistry, ['@theme.registry']]
   theme.initialization:
     class: Drupal\Core\Theme\ThemeInitialization
-    arguments: ['@app.root', '@theme_handler', '@state']
+    arguments: ['@app.root', '@theme_handler', '@state', '@module_handler']
   theme.registry:
     class: Drupal\Core\Theme\Registry
     arguments: ['@app.root', '@cache.default', '@lock', '@module_handler', '@theme_handler', '@theme.initialization']
diff --git a/core/lib/Drupal/Core/Asset/AssetResolver.php b/core/lib/Drupal/Core/Asset/AssetResolver.php
index e544dee..bc8f69f 100644
--- a/core/lib/Drupal/Core/Asset/AssetResolver.php
+++ b/core/lib/Drupal/Core/Asset/AssetResolver.php
@@ -124,23 +124,8 @@ public function getCssAssets(AttachedAssetsInterface $assets, $optimize) {
           // order.
           $options['weight'] += count($css) / 1000;
 
-          // Add the data to the CSS array depending on the type.
-          switch ($options['type']) {
-            case 'file':
-              // Local CSS files are keyed by basename; if a file with the same
-              // basename is added more than once, it gets overridden.
-              // By default, take over the filename as basename.
-              if (!isset($options['basename'])) {
-                $options['basename'] = \Drupal::service('file_system')->basename($options['data']);
-              }
-              $css[$options['basename']] = $options;
-              break;
-
-            default:
-              // External files are keyed by their full URI, so the same CSS
-              // file is not added twice.
-              $css[$options['data']] = $options;
-          }
+          // CSS files are being keyed by the full path.
+          $css[$options['data']] = $options;
         }
       }
     }
@@ -152,22 +137,14 @@ public function getCssAssets(AttachedAssetsInterface $assets, $optimize) {
     // Sort CSS items, so that they appear in the correct order.
     uasort($css, 'static::sort');
 
-    // Allow themes to remove CSS files by basename.
+    // Allow themes to remove CSS files by CSS files full path and file name.
     if ($stylesheet_remove = $theme_info->getStyleSheetsRemove()) {
       foreach ($css as $key => $options) {
-        if (isset($options['basename']) && isset($stylesheet_remove[$options['basename']])) {
+        if (isset($stylesheet_remove[$key])) {
           unset($css[$key]);
         }
       }
     }
-    // Allow themes to conditionally override CSS files by basename.
-    if ($stylesheet_override = $theme_info->getStyleSheetsOverride()) {
-      foreach ($css as $key => $options) {
-        if (isset($options['basename']) && isset($stylesheet_override[$options['basename']])) {
-          $css[$key]['data'] = $stylesheet_override[$options['basename']];
-        }
-      }
-    }
 
     if ($optimize) {
       $css = \Drupal::service('asset.css.collection_optimizer')->optimize($css);
diff --git a/core/lib/Drupal/Core/Theme/ActiveTheme.php b/core/lib/Drupal/Core/Theme/ActiveTheme.php
index e1d9a96..aace6f9 100644
--- a/core/lib/Drupal/Core/Theme/ActiveTheme.php
+++ b/core/lib/Drupal/Core/Theme/ActiveTheme.php
@@ -67,13 +67,6 @@ class ActiveTheme {
   protected $styleSheetsRemove;
 
   /**
-   * The stylesheets which are overridden by the theme.
-   *
-   * @var array
-   */
-  protected $styleSheetsOverride;
-
-  /**
    * The libraries provided by the theme.
    *
    * @var array
@@ -92,17 +85,16 @@ public function __construct(array $values) {
       'engine' => 'twig',
       'owner' => 'twig',
       'stylesheets_remove' => [],
-      'stylesheets_override' => [],
       'libraries' => [],
       'extension' => 'html.twig',
       'base_themes' => [],
     ];
+
     $this->name = $values['name'];
     $this->path = $values['path'];
     $this->engine = $values['engine'];
     $this->owner = $values['owner'];
     $this->styleSheetsRemove = $values['stylesheets_remove'];
-    $this->styleSheetsOverride = $values['stylesheets_override'];
     $this->libraries = $values['libraries'];
     $this->extension = $values['extension'];
     $this->baseThemes = $values['base_themes'];
@@ -165,15 +157,6 @@ public function getLibraries() {
   }
 
   /**
-   * Returns the overridden stylesheets by the theme.
-   *
-   * @return mixed
-   */
-  public function getStyleSheetsOverride() {
-    return $this->styleSheetsOverride;
-  }
-
-  /**
    * Returns the removed stylesheets by the theme.
    *
    * @return mixed
diff --git a/core/lib/Drupal/Core/Theme/ThemeInitialization.php b/core/lib/Drupal/Core/Theme/ThemeInitialization.php
index 29c8205..40f6902 100644
--- a/core/lib/Drupal/Core/Theme/ThemeInitialization.php
+++ b/core/lib/Drupal/Core/Theme/ThemeInitialization.php
@@ -8,6 +8,7 @@
 namespace Drupal\Core\Theme;
 
 use Drupal\Core\Extension\Extension;
+use Drupal\Core\Extension\ModuleHandlerInterface;
 use Drupal\Core\Extension\ThemeHandlerInterface;
 use Drupal\Core\State\StateInterface;
 
@@ -38,6 +39,13 @@ class ThemeInitialization implements ThemeInitializationInterface {
   protected $root;
 
   /**
+   * The extensions that might be attaching assets.
+   *
+   * @var array
+   */
+  protected $extensions;
+
+  /**
    * Constructs a new ThemeInitialization object.
    *
    * @param string $root
@@ -47,10 +55,12 @@ class ThemeInitialization implements ThemeInitializationInterface {
    * @param \Drupal\Core\State\StateInterface $state
    *   The state.
    */
-  public function __construct($root, ThemeHandlerInterface $theme_handler, StateInterface $state) {
+  public function __construct($root, ThemeHandlerInterface $theme_handler, StateInterface $state, ModuleHandlerInterface $module_handler) {
     $this->root = $root;
     $this->themeHandler = $theme_handler;
     $this->state = $state;
+
+    $this->moduleHandler = $module_handler;
   }
 
   /**
@@ -101,6 +111,7 @@ public function getActiveThemeByName($theme_name) {
       $base_themes[] = $themes[$ancestor];
     }
 
+    $this->prepareExtensions();
     $active_theme = $this->getActiveTheme($themes[$theme_name], $base_themes);
 
     $this->state->set('theme.active_theme.' . $theme_name, $active_theme);
@@ -151,47 +162,26 @@ public function getActiveTheme(Extension $theme, array $base_themes = []) {
     $values['name'] = $theme->getName();
 
     // Prepare stylesheets from this theme as well as all ancestor themes.
-    // We work it this way so that we can have child themes override parent
-    // theme stylesheets easily.
-    // CSS file basenames to override, pointing to the final, overridden filepath.
-    $values['stylesheets_override'] = array();
-    // CSS file basenames to remove.
+    // We work it this way so that we can have child themes remove CSS files
+    // easily from parent.
     $values['stylesheets_remove'] = array();
 
     // Grab stylesheets from base theme.
     foreach ($base_themes as $base) {
       $base_theme_path = $base->getPath();
       if (!empty($base->info['stylesheets-remove'])) {
-        foreach ($base->info['stylesheets-remove'] as $basename) {
-          $values['stylesheets_remove'][$basename] = $base_theme_path . '/' . $basename;
-        }
-      }
-      if (!empty($base->info['stylesheets-override'])) {
-        foreach ($base->info['stylesheets-override'] as $name) {
-          $basename = drupal_basename($name);
-          $values['stylesheets_override'][$basename] = $base_theme_path . '/' . $name;
+        foreach ($base->info['stylesheets-remove'] as $css_file) {
+          $css_file = $this->resolveStyleSheetPlaceholders($css_file);
+          $values['stylesheets_remove'][$css_file] = $css_file;
         }
       }
     }
 
     // Add stylesheets used by this theme.
     if (!empty($theme->info['stylesheets-remove'])) {
-      foreach ($theme->info['stylesheets-remove'] as $basename) {
-        $values['stylesheets_remove'][$basename] = $theme_path . '/' . $basename;
-
-        if (isset($values['stylesheets_override'][$basename])) {
-          unset($values['stylesheets_override'][$basename]);
-        }
-      }
-    }
-    if (!empty($theme->info['stylesheets-override'])) {
-      foreach ($theme->info['stylesheets-override'] as $name) {
-        $basename = drupal_basename($name);
-        $values['stylesheets_override'][$basename] = $theme_path . '/' . $name;
-
-        if (isset($values['stylesheets_remove'][$basename])) {
-          unset($values['stylesheets_remove'][$basename]);
-        }
+      foreach ($theme->info['stylesheets-remove'] as $css_file) {
+        $css_file = $this->resolveStyleSheetPlaceholders($css_file);
+        $values['stylesheets_remove'][$css_file] = $css_file;
       }
     }
 
@@ -228,4 +218,36 @@ public function getActiveTheme(Extension $theme, array $base_themes = []) {
     return new ActiveTheme($values);
   }
 
+  /**
+   * Gets all extensions.
+   *
+   * @return array
+   */
+  protected function prepareExtensions() {
+    if (!isset($this->extensions)) {
+      $this->extensions = array_merge($this->moduleHandler->getModuleList(),  $this->themeHandler->listInfo());
+    }
+    return $this->extensions;
+  }
+
+  /**
+   * Resolves tokens from the stylesheets remove.
+   *
+   * @param array $list
+   *
+   * @return array
+   *   List of stylesheets where placeholders are replaced.
+   */
+  protected function resolveStyleSheetPlaceholders($css_file) {
+    $token_candidate = explode('/', $css_file)[0];
+    if (!preg_match('/@[A-z0-9_-]+/', $token_candidate)) {
+      return $css_file;
+    }
+
+    $token = substr($token_candidate, 1);
+
+    if (isset($this->extensions[$token])) {
+      return str_replace($token_candidate, $this->extensions[$token]->getPath(), $css_file);
+    }
+  }
 }
diff --git a/core/modules/system/src/Tests/Common/AttachedAssetsTest.php b/core/modules/system/src/Tests/Common/AttachedAssetsTest.php
index a52db9b..d111f44 100644
--- a/core/modules/system/src/Tests/Common/AttachedAssetsTest.php
+++ b/core/modules/system/src/Tests/Common/AttachedAssetsTest.php
@@ -89,7 +89,7 @@ function testAddFiles() {
 
     $css = $this->assetResolver->getCssAssets($assets, FALSE);
     $js = $this->assetResolver->getJsAssets($assets, FALSE)[1];
-    $this->assertTrue(array_key_exists('bar.css', $css), 'CSS files are correctly added.');
+    $this->assertTrue(array_key_exists('core/modules/system/tests/modules/common_test/bar.css', $css), 'CSS files are correctly added.');
     $this->assertTrue(array_key_exists('core/modules/system/tests/modules/common_test/foo.js', $js), 'JavaScript files are correctly added.');
 
     $css_render_array = \Drupal::service('asset.css.collection_renderer')->render($css);
@@ -470,7 +470,7 @@ function testAddJsFileWithQueryString() {
 
     $css = $this->assetResolver->getCssAssets($assets, FALSE);
     $js = $this->assetResolver->getJsAssets($assets, FALSE)[1];
-    $this->assertTrue(array_key_exists('querystring.css?arg1=value1&arg2=value2', $css), 'CSS file with query string is correctly added.');
+    $this->assertTrue(array_key_exists('core/modules/system/tests/modules/common_test/querystring.css?arg1=value1&arg2=value2', $css), 'CSS file with query string is correctly added.');
     $this->assertTrue(array_key_exists('core/modules/system/tests/modules/common_test/querystring.js?arg1=value1&arg2=value2', $js), 'JavaScript file with query string is correctly added.');
 
     $css_render_array = \Drupal::service('asset.css.collection_renderer')->render($css);
diff --git a/core/modules/system/src/Tests/Theme/ThemeInfoTest.php b/core/modules/system/src/Tests/Theme/ThemeInfoTest.php
index aeb8846..39cf160 100644
--- a/core/modules/system/src/Tests/Theme/ThemeInfoTest.php
+++ b/core/modules/system/src/Tests/Theme/ThemeInfoTest.php
@@ -74,18 +74,15 @@ function testStylesheets() {
     $this->drupalGet('theme-test/info/stylesheets');
 
     $this->assertIdentical(1, count($this->xpath("//link[contains(@href, '$base/base-add.css')]")), "$base/base-add.css found");
-    $this->assertIdentical(1, count($this->xpath("//link[contains(@href, '$base/base-override.css')]")), "$base/base-override.css found");
     $this->assertIdentical(0, count($this->xpath("//link[contains(@href, 'base-remove.css')]")), "base-remove.css not found");
 
     $this->assertIdentical(1, count($this->xpath("//link[contains(@href, '$sub/sub-add.css')]")), "$sub/sub-add.css found");
-
-    $this->assertIdentical(1, count($this->xpath("//link[contains(@href, '$sub/sub-override.css')]")), "$sub/sub-override.css found");
-    $this->assertIdentical(1, count($this->xpath("//link[contains(@href, '$sub/base-add.sub-override.css')]")), "$sub/base-add.sub-override.css found");
-    $this->assertIdentical(1, count($this->xpath("//link[contains(@href, '$sub/base-remove.sub-override.css')]")), "$sub/base-remove.sub-override.css found");
-
     $this->assertIdentical(0, count($this->xpath("//link[contains(@href, 'sub-remove.css')]")), "sub-remove.css not found");
     $this->assertIdentical(0, count($this->xpath("//link[contains(@href, 'base-add.sub-remove.css')]")), "base-add.sub-remove.css not found");
-    $this->assertIdentical(0, count($this->xpath("//link[contains(@href, 'base-override.sub-remove.css')]")), "base-override.sub-remove.css not found");
+
+    // Verify that CSS files with the same name are loaded from both the base theme and subtheme.
+    $this->assertIdentical(1, count($this->xpath("//link[contains(@href, '$base/samename.css')]")), "$base/samename.css found");
+    $this->assertIdentical(1, count($this->xpath("//link[contains(@href, '$sub/samename.css')]")), "$sub/samename.css found");
   }
 
   /**
diff --git a/core/modules/system/tests/modules/theme_test/theme_test.libraries.yml b/core/modules/system/tests/modules/theme_test/theme_test.libraries.yml
index b08521e..9ff26ee 100644
--- a/core/modules/system/tests/modules/theme_test/theme_test.libraries.yml
+++ b/core/modules/system/tests/modules/theme_test/theme_test.libraries.yml
@@ -2,9 +2,6 @@ theme_stylesheets_override_and_remove_test:
   version: VERSION
   css:
     base:
-      css/base-override.css: {}
-      css/base-override.sub-remove.css: {}
       css/base-remove.css: {}
-      css/base-remove.sub-override.css: {}
       css/sub-override.css: {}
       css/sub-remove.css: {}
diff --git a/core/modules/system/tests/themes/test_basetheme/test_basetheme.info.yml b/core/modules/system/tests/themes/test_basetheme/test_basetheme.info.yml
index 1c07b3f..0575c7b 100644
--- a/core/modules/system/tests/themes/test_basetheme/test_basetheme.info.yml
+++ b/core/modules/system/tests/themes/test_basetheme/test_basetheme.info.yml
@@ -5,9 +5,5 @@ version: VERSION
 core: 8.x
 libraries:
   - test_basetheme/global-styling
-stylesheets-override:
-  - base-override.css
-  - base-override.sub-remove.css
 stylesheets-remove:
-  - base-remove.css
-  - base-remove.sub-override.css
+  - @theme_test/css/base-remove.css
diff --git a/core/modules/system/tests/themes/test_basetheme/test_basetheme.libraries.yml b/core/modules/system/tests/themes/test_basetheme/test_basetheme.libraries.yml
index 1c72d30..f7529ea 100644
--- a/core/modules/system/tests/themes/test_basetheme/test_basetheme.libraries.yml
+++ b/core/modules/system/tests/themes/test_basetheme/test_basetheme.libraries.yml
@@ -3,5 +3,5 @@ global-styling:
   css:
     base:
       base-add.css: {}
-      base-add.sub-override.css: {}
       base-add.sub-remove.css: {}
+      samename.css: {}
diff --git a/core/modules/system/tests/themes/test_subtheme/test_subtheme.info.yml b/core/modules/system/tests/themes/test_subtheme/test_subtheme.info.yml
index b15efa9..2f96f2c 100644
--- a/core/modules/system/tests/themes/test_subtheme/test_subtheme.info.yml
+++ b/core/modules/system/tests/themes/test_subtheme/test_subtheme.info.yml
@@ -6,11 +6,6 @@ core: 8.x
 base theme: test_basetheme
 libraries:
   - test_subtheme/global-styling
-stylesheets-override:
-  - css/sub-override.css
-  - css/base-add.sub-override.css
-  - css/base-remove.sub-override.css
 stylesheets-remove:
-  - sub-remove.css
-  - base-add.sub-remove.css
-  - base-override.sub-remove.css
+  - @theme_test/css/sub-remove.css
+  - @test_basetheme/base-add.sub-remove.css
diff --git a/core/modules/system/tests/themes/test_subtheme/test_subtheme.libraries.yml b/core/modules/system/tests/themes/test_subtheme/test_subtheme.libraries.yml
index efce7ae..931dffe 100644
--- a/core/modules/system/tests/themes/test_subtheme/test_subtheme.libraries.yml
+++ b/core/modules/system/tests/themes/test_subtheme/test_subtheme.libraries.yml
@@ -3,3 +3,4 @@ global-styling:
   css:
     base:
       css/sub-add.css: {}
+      css/samename.css: {}
diff --git a/core/themes/seven/seven.info.yml b/core/themes/seven/seven.info.yml
index 0f5248c..824fb85 100644
--- a/core/themes/seven/seven.info.yml
+++ b/core/themes/seven/seven.info.yml
@@ -9,10 +9,6 @@ version: VERSION
 core: 8.x
 libraries:
  - seven/global-styling
-stylesheets-override:
-  - css/components/vertical-tabs.css
-  - css/components/jquery.ui/theme.css
-  - css/components/dialog.theme.css
 stylesheets-remove:
   - dialog.css
 quickedit_stylesheets:
diff --git a/core/themes/seven/seven.libraries.yml b/core/themes/seven/seven.libraries.yml
index f4e6d8f..dfe1f48 100644
--- a/core/themes/seven/seven.libraries.yml
+++ b/core/themes/seven/seven.libraries.yml
@@ -72,3 +72,21 @@ drupal.nav-tabs:
     - core/drupal
     - core/jquery.once
     - core/jquery.intrinsic
+
+vertical-tabs:
+  version: VERSION
+  css:
+    theme:
+      css/components/vertical-tabs.css: {}
+
+seven.jquery.ui:
+  version: VERSION
+  css:
+    theme:
+      css/components/jquery.ui/theme.css: {}
+
+seven.drupal.dialog:
+  version: VERSION
+  css:
+    theme:
+      css/components/dialog.theme.css: {}
diff --git a/core/themes/seven/seven.theme b/core/themes/seven/seven.theme
index c24035e..04a8016 100644
--- a/core/themes/seven/seven.theme
+++ b/core/themes/seven/seven.theme
@@ -197,3 +197,22 @@ function seven_form_node_form_alter(&$form, FormStateInterface $form_state) {
   $form['revision_information']['#type'] = 'container';
   $form['revision_information']['#group'] = 'meta';
 }
+
+
+/**
+ * Implements hook_library_info_alter().
+ */
+function seven_library_info_alter(&$libraries) {
+  if (isset($libraries['drupal.vertical-tabs'])) {
+    unset($libraries['drupal.vertical-tabs']['css']['component']['misc/vertical-tabs.css']);
+    $libraries['drupal.vertical-tabs']['dependencies'][] = 'seven/vertical-tabs';
+  }
+  if (isset($libraries['jquery.ui'])) {
+    unset($libraries['jquery.ui']['css']['component']['assets/vendor/jquery.ui/themes/base/theme.css']);
+    $libraries['jquery.ui']['dependencies'][] = 'seven/seven.jquery.ui';
+  }
+  if (isset($libraries['drupal.dialog'])) {
+    unset($libraries['drupal.dialog']['css']['component']['misc/dialog.theme.css']);
+    $libraries['drupal.dialog']['dependencies'][] = 'seven/seven.drupal.dialog';
+  }
+}