![Cécile Brokelind. Foto.](/sites/ehl.lu.se/files/styles/lu_personal_page_desktop/public/2024-04/CcileBrokelind.jpg.webp?itok=s3KeBv8S)
Cécile Brokelind
Professor
![Cécile Brokelind. Foto.](/sites/ehl.lu.se/files/styles/lu_personal_page_desktop/public/2024-04/CcileBrokelind.jpg.webp?itok=s3KeBv8S)
Interest Deduction Limitations in Sweden Post-Lexel: The Relevance of the Free Movement of Capital
Författare
Summary, in English
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.
Avdelning/ar
- Institutionen för handelsrätt
Publiceringsår
2023-06-01
Språk
Engelska
Sidor
234-246
Publikation/Tidskrift/Serie
European Taxation
Volym
63
Issue
6
Dokumenttyp
Artikel i tidskrift
Förlag
IBFD
Ämne
- Law (excluding Law and Society)
Aktiv
Published
ISBN/ISSN/Övrigt
- ISSN: 0014-3138