Back to EUR-Lex homepage

EUR-Lex Access to European Union law

Back to EUR-Lex homepage

This document is an excerpt from the EUR-Lex website

Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Search tips
Need more search options? Use the Advanced search
You are here

Document 62013CN0686

Case C-686/13: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 27 December 2013 — X AB v Skatteverket

OJ C 71, 8.3.2014, p. 11–11 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

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?

Top