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.
Kategorien: European Court of Justice
Schlagwörter: interest deduction, cross-border loan
