H&I 2021/342
Lexel. Freedom of establishment. Sweden cannot refuse deduction of interest. Substantial tax benefit. No artificial arrangement. No balanced allocation of the power to tax. Court of Justice
CJ 20-01-2021, C-484/19 (Uitspraak), m.nt. Peter Wattel (Lexel)
- Instantie
Court of Justice of the European Union
- Datum
20 januari 2021
- Zaaknummer
C-484/19
- Noot
Peter Wattel
- Roepnaam
Lexel
- JCDI
JCDI:ADS271138:1
- Vakgebied(en)
Vennootschapsbelasting / Winstbepaling
Vennootschapsbelasting / Algemeen
Europees belastingrecht / Europese verdragsvrijheden
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 20‑01‑2021
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 25‑06‑2019
- Wetingang
Treaty on the Functioning of the EU (TFEU) Article 49
Essentie
Lexel. Freedom of establishment. Sweden cannot refuse deduction of interest. Substantial tax benefit. No artificial arrangement. No balanced allocation of the power to tax. Court of Justice
Samenvatting
Judgment of the Court of Justice in the case Lexel on the refusal of deduction of interest by Sweden.
Uitspraak
JUDGMENT OF THE COURT (First Chamber)
20 January 20211
(Reference for a preliminary ruling – Article 49 TFEU – Freedom of establishment – Corporation tax – Taxation of associated companies – National tax legislation prohibiting a company which is established in one Member State from ... Verder lezen? Log in om dit document te bekijken.