CELEX: 62013CA0686
Language: en
Date: 2015-06-10 00:00:00
Title: Case C-686/13: Judgment of the Court (Second Chamber) of 10 June 2015 (request for a preliminary ruling from the Högsta förvaltningsdomstolen — Sweden) — X AB v Skatteverket (Reference for a preliminary ruling — Article 49 TFEU — Freedom of establishment — Tax legislation — Corporation tax — Holdings for business purposes — Legislation of a Member State exempting capital gains and, by the same token, excluding deduction of capital losses — Transfer by a resident company of shares in a non-resident subsidiary — Capital loss resulting from a currency loss)

20150731020616722015/C 270/056862013CJC27020150817EN01ENINFO_JUDICIAL201506105511Case C-686/13: Judgment of the Court (Second Chamber) of 10 June 2015 (request for a preliminary ruling from the Högsta förvaltningsdomstolen — Sweden) — X AB v Skatteverket (Reference for a preliminary ruling — Article 49 TFEU — Freedom of establishment — Tax legislation — Corporation tax — Holdings for business purposes — Legislation of a Member State exempting capital gains and, by the same token, excluding deduction of capital losses — Transfer by a resident company of shares in a non-resident subsidiary — Capital loss resulting from a currency loss)
 ---documentbreak--- C2702015EN510120150610EN00055151Judgment of the Court (Second Chamber) of 10 June 2015 (request for a preliminary ruling from the Högsta förvaltningsdomstolen — Sweden) — X AB v Skatteverket
   (Case C-686/13) (
         1
      )
   ‛(Reference for a preliminary ruling — Article 49 TFEU — Freedom of establishment — Tax legislation — Corporation tax — Holdings for business purposes — Legislation of a Member State exempting capital gains and, by the same token, excluding deduction of capital losses — Transfer by a resident company of shares in a non-resident subsidiary — Capital loss resulting from a currency loss)’2015/C 270/05Language of the case: Swedish
      Referring court
   
   Högsta förvaltningsdomstolen
   
      Parties to the main proceedings
   
   
      Applicant: X AB
   
      Defendant: Skatteverket
   
      Operative part of the judgment
   
   Article 49 of the TFEU must be interpreted as meaning that it does not preclude the tax legislation of a Member State which, in principle, exempts capital gains on holdings for business purposes from corporation tax and, by the same token, excludes the deduction of capital losses on such holdings, even where those capital losses are due to currency losses.
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      )	OJ C 71, 8.3.2014.