Judgment of the Court (First Chamber) of 20 January 2021.#Lexel AB v Skatteverket.#Request for a preliminary ruling - Article 49 TFEU - Freedom of establishment - Income tax for legal persons - Taxation of companies in a community of interests - National tax legislation according to which a company domiciled in one Member State may not deduct interest paid to a company in the same group domiciled in another Member State, for that matter a substantial tax benefit is obtained.#Case C-484/19.

Records

Official record CELEX 62019CJ0484 from European Union at Court of Justice of the European Union. Dated 20 January 2021. Status: decided.

Timeline

1. 20 January 2021

   Decided

   Source: work_date_document

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Domstolens dom (första avdelningen) av den 20 januari 2021.#Lexel AB mot Skatteverket.#Begäran om förhandsavgörande – Artikel 49 FEUF – Etableringsfrihet – Inkomstskatt för juridiska personer – Beskattning av företag i en intressegemenskap – Nationell skattelagstiftning enligt vilken ett bolag med hemvist i en medlemsstat inte får göra avdrag för räntor som betalats till ett bolag i samma koncern med hemvist i en annan medlemsstat, för det fall en väsentlig skatteförmån erhålls.#Mål C-484/19.

  judgment · SV · 20 January 2021

  ViewDownloadOpen at official source

Sponsors

• · CJ · Court of Justice of the European Union

Related records

No cross-record relationships stored yet.