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SVInfo
- Referral date: 27-12-2013
- Show case reference
- Opinion date: 22-01-2015
- Ruling date: 10-06-2015
- AG: Kokott
References in this case
- C-157/07 - Krankenheim Ruhesitz
- C-282/12 - Itelcar
- C-293/06 - Deutsche Shell
- C-311/08 - SGI
- C-35/11 - Test Claimants in the FII Group Litigation
- C-371/10 - National Grid Indus
- C-375/12 - Bouanich
- C-380/11 - DI VI Finanziaria SAPA di Diego della Valle
- C-385/12 - Hervis Sport- és Divatkereskedelmi
- C-446/03 - Marks & Spencer
- C-446/04 - Test Claimants in the FII Group Litigation
- C-471/04 - Keller Holding
Highlight in text
Go|
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?