Official Journal of the European Union

C 71/11

(Case C-686/13)

(2014/C 71/19)

Language of the case: Swedish

Referring court

Parties to the main proceedings

Applicant: X AB

Defendant: Skatteverket

Question referred

Do Article 49 TFEU and Article 63 TFEU preclude national legislation according to which the Member State of domicile does not grant a deduction for a currency loss which is an integral part of a capital gain or capital loss on holdings for business purposes in a company which is domiciled in another Member State, where the Member State of domicile applies a system under which capital gains and capital losses on such assets are wholly exempt from taxation?