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Interest Deduction ...
Interest Deduction Limitations in Sweden Post-Lexel: The Relevance of the Free Movement of Capital
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- Kleist, David, 1974 (författare)
- University of Gothenburg,Gothenburg University,Göteborgs universitet,Juridiska institutionen,Department of Law
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- Brokelind, Cécile (författare)
- Lund University,Lunds universitet,Institutionen för handelsrätt,Ekonomihögskolan,Department of Business Law,Lund University School of Economics and Management, LUSEM
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(creator_code:org_t)
- 2023
- 2023
- Engelska.
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Ingår i: European Taxation. - 0014-3138. ; 63:6, s. 234-246
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Abstract
Ämnesord
Stäng
- In Lexel (Case C-484/19), the Swedish interest deduction limitation rules were found to be in breach of article 49 of the TFEU on the freedom of establishment, as they presumed abusive practices even in respect of arm’s length based transactions. The present article puts the case into context and highlights follow-up issues raised before lower Swedish tax courts in the context of loan transactions involving associated companies in third countries. Indeed, recent ECJ case law indicates that transactions between associated companies in the European Union and in third countries are protected under article 63 of the TFEU on the free of movement of capital.
Ämnesord
- SAMHÄLLSVETENSKAP -- Juridik -- Juridik (hsv//swe)
- SOCIAL SCIENCES -- Law -- Law (hsv//eng)
Nyckelord
- C-484/19
- Lexel
- interest deduction limitations
- ATAD
- free movement of capital
Publikations- och innehållstyp
- vet (ämneskategori)
- art (ämneskategori)
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