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  • Swedish interest deduction rule incompatible with EU law

    In a recent judgement the European Court of Justice (ECJ) has clarified that it is contrary to the freedom of establishment to deny the deduction of interest costs on a loan from a normally taxed group company, if this would not have happened had the loan been granted from a normally taxed Swedish group company instead.

    Originaldatum
    Kategorien
    European Court of Justice
    Schlagwörter
    interest deduction, cross-border loan
    Autor:in