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Case C-686/13: Judgment of the Court (Second Chamber) of 10 June 2015 (request for a preliminary ruling from the Högsta förvaltningsdomstolen — Sweden) — X AB v Skatteverket (Reference for a preliminary ruling — Article 49 TFEU — Freedom of establishment — Tax legislation — Corporation tax — Holdings for business purposes — Legislation of a Member State exempting capital gains and, by the same token, excluding deduction of capital losses — Transfer by a resident company of shares in a non-resident subsidiary — Capital loss resulting from a currency loss)
ECLI:EU:UNKNOWN:62013CA0686
62013CA0686
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(Case C-686/13) (*1)
In Case C-41/24,
REQUEST for a preliminary ruling under Article 267 TFEU from the High Court (Ireland), made by decision of 1 December 2023, received at the Court on 22 January 2024, in the proceedings
Waltham Abbey Residents Association
An Bord Pleanála,
Ireland,
The Attorney General,
notice party:
O’Flynn Construction Co. Unlimited Company,
THE COURT (Tenth Chamber),
composed of D. Gratsias, President of the Chamber, J. Passer (Rapporteur) and B. Smulders, Judges,
Advocate General: J. Kokott,
Registrar: A. Calot Escobar,
having regard to the written procedure,
* Language of the case: Swedish.
C2702015EN510120150610EN00055151
Referring court
Parties to the main proceedings
Applicant: X AB
Defendant: Skatteverket
Operative part of the judgment
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.
* * *
(*1) OJ C 71, 8.3.2014.