X AB. Exchange loss on the sale of shares. Pending case C-686/13

This request for a preliminary ruling is a follow-up of the case Deutsche Shell (ECJ C-293/06, 28 February 2008), involving the Swedish income tax act (25a Chapter, 2§ introduced in 2003). This provision exempts capital gains in the corporate sector and accordingly, capital losses (such as exchange losses) for sales on shares of a qualifying participation are not deductible. Due to a difficulty in deciding whether the case in question falls under the same treatment as the Deutsche Shell case, where the exemption was due to a bilateral tax treaty exempting ... Verder lezen? Log in om dit document te bekijken.Verder lezen?