H&I 2015/307
X. Swedish legislation exempting capital gains and excluding deduction of capital losses not in breach of freedom of establishment. Court of Justice
CJ 10-06-2015, C-686/13 (Uitspraak), m.nt. Maarten de Wilde
- Instantie
Court of Justice of the European Union
- Datum
10 juni 2015
- Zaaknummer
C-686/13
- Noot
Maarten de Wilde
- JCDI
JCDI:ADS921824:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Europees belastingrecht / Europese verdragsvrijheden
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 10‑06‑2015
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 27‑12‑2013
Essentie
Judgment of the Court of Justice in the case X. Article 49 of the TFEU must be interpreted as meaning that it does not preclude the tax legislation of a Member State which, in principle, exempts capital gains on holdings for business purposes from corporation tax and, by the same token, excludes the deduction of capital losses on such holdings, even where those capital losses are due to currency losses.
Samenvatting
On 10 June 2015, the Court of Justice of the European Union (‘CJ’) delivered its judgment in X AB v. Skatteverket (C-686/13). The ... Verder lezen? Log in om dit document te bekijken.