CELEX: 62019CN0484
Language: en
Date: 2019-06-25 00:00:00
Title: Case C-484/19: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 25 June 2019 — Lexel

2.9.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 295/7
            
         
      Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 25 June 2019 — Lexel
      (Case C-484/19)
      (2019/C 295/11)
      Language of the case: Swedish
      
         Referring court
      
      Högsta förvaltningsdomstolen
      
         Parties to the main proceedings
      
      
         Applicant: Lexel AB
      
         Defendant: Skatteverket
      
         Questions referred
      
      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?