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Case C-484/19: Judgment of the Court (First Chamber) of 20 January 2021 (request for a preliminary ruling from the Högsta förvaltningsdomstolen — Sweden) — Lexel AB v Skatteverket (Reference for a preliminary ruling — Article 49 TFEU — Freedom of establishment — Corporation tax — Taxation of associated companies — National tax legislation prohibiting a company which is established in one Member State from deducting interest paid to a company established in another Member State, belonging to the same group of companies, in the case where a substantial tax benefit is gained)
ECLI:EU:UNKNOWN:62019CA0484
62019CA0484
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Official Journal of the European Union
C 79/11
(Case C-484/19)
(Reference for a preliminary ruling - Article 49 TFEU - Freedom of establishment - Corporation tax - Taxation of associated companies - National tax legislation prohibiting a company which is established in one Member State from deducting interest paid to a company established in another Member State, belonging to the same group of companies, in the case where a substantial tax benefit is gained)
(2021/C 79/13)
Language of the case: Swedish
Referring court
Parties to the main proceedings
Applicant: Lexel AB
Defendant: Skatteverket
Operative part of the judgment
Article 49 TFEU must be interpreted as precluding national legislation, such as that at issue in the main proceedings, which provides that a company established in one Member State is not permitted to deduct interest payments made to a company belonging to the same group, established in another Member State, on the ground that the principal reason for the debt linking them appears to be the obtaining of a substantial tax benefit, whereas such a tax benefit would not have been deemed to exist if both companies had been established in the first Member State, as in that situation they would have been covered by the provisions on intra-group financial transfers.
(1) OJ C 295, 2.9.2019.