CELEX: 62013CN0686
Language: en
Date: 2013-12-27 00:00:00
Title: Case C-686/13: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 27 December 2013 — X AB v Skatteverket

8.3.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 71/11
            
         
      Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 27 December 2013 — X AB v Skatteverket
      (Case C-686/13)
      (2014/C 71/19)
      Language of the case: Swedish
      
         Referring court
      
      Högsta förvaltningsdomstolen
      
         Parties to the main proceedings
      
      
         Applicant: X AB
      
         Defendant: Skatteverket
      
         Question referred
      
      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?