Judgment;Summary — ECLI:EU:C:2021:34
Date: 2021-01-20
Language of the case: Swedish
Court formation: First Chamber
Subject matter: Right of establishment
Procedure: Reference for a preliminary ruling
Origin: Sweden

Summary conclusion  
63. In summary, the Högsta förvaltningsdomstolen (Supreme Administrative Court) 
finds that there are differing viewpoints as to the compatibility of the exception 
with EU law. Lexel’s view that it is contrary to EU law to refuse the company the 
interest deduction on the basis of the exception finds support in the Commission’s 
letter of formal notice. The Skatteverket, the Swedish Government, the 
Förvaltningsrätten i Stockholm (Administrative Court, Stockholm) and the 
Kammarrätten i Stockholm (Administrative Court of Appeal, Stockholm) are of 
the opposite view and consider that EU law does not preclude refusal of the 
deduction.  
64. The Högsta förvaltningsdomstolen (Supreme Administrative Court) further 
considers that it is not possible to conclude with certainty on the basis of the 
REQUEST FOR A PRELIMINARY RULING 5. 6. 2019 — CASE C-484/19 
 
14  
existing case-law of the Court of Justice of the European Union which of those 
(Or 17) viewpoints is correct. It is therefore necessary to refer a request for a 
preliminary ruling to the Court of Justice of the European Union. 
Question 
65. In the light of the foregoing, the Högsta förvaltningsdomstolen (Supreme 
Administrative Court) requests an answer to the following question. 
66. Is it compatible with Article 49 TFEU to refuse a Swedish company a deduction 
for interest paid to a company which is in the same group of associated enterprises 
and is resident in a different Member State on the ground that the principal reason 
for the debt having arisen is deemed to be that the group of associated enterprises 
is to receive a substantial tax benefit, when such a tax benefit would not have been 
deemed to exist if both companies had been Swedish, since they would then have 
been covered by the provisions on intra-group transfers?