The Swedish Supreme Administrative Court has on 5 June 2019, in relation to the interest deduction limitation rules from 2013, requested a preliminary ruling from CJEU on whether it is compatible with the freedom of establishment within EU to refuse a Swedish company deduction for interest paid to a French group company which is a member of a French tax group with losses carry forwards.
The Swedish rules in question have been criticized for not being compatible with EU law (including the rules from 2009), and a formal infringement procedure against Sweden has been initiated by the European Commission.
Authored By:
Magnus Larsén
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