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SVInfo
- Referral date: 25-06-2019
- Show case reference
- Ruling date: 20-01-2021
- AG: Bobek
References in this case
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2.9.2019 |
EN |
Official Journal of the European Union |
C 295/7 |
Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 25 June 2019 — Lexel
(Case C-484/19)
(2019/C 295/11)
Language of the case: Swedish
Referring court
Högsta förvaltningsdomstolen
Parties to the main proceedings
Applicant: Lexel AB
Defendant: Skatteverket
Questions referred
Is it compatible with Article 49 TFEU to refuse a Swedish company a deduction for interest paid to a company which is in the same group of associated enterprises and is resident in a different Member State on the ground that the principal reason for the debt having arisen is deemed to be that the group of associated enterprises is to receive a substantial tax benefit, when such a tax benefit would not have been deemed to exist if both companies had been Swedish, since they would then have been covered by the provisions on intra-group transfers?