Request for a preliminary ruling from the Högsta förvaltningsdomstolen in the case X.

Do Article 49 TFEU and Article 63 TFEU preclude national legislation according to which the Member State of domicile does not grant a deduction for a currency loss which is an integral part of a capital gain or capital loss on holdings for business purposes in a company which is domiciled in another Member State, where the Member State of domicile applies a system under which capital gains and capital losses on such assets are wholly exempt from taxation?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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