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The ECJ held that the Swedish rules were not compatible with the freedom of establishment. It held that the different treatment could neither be justified by the need to fight tax evasion and tax avoidance nor by the need to maintain a balanced allocation of the power to impose taxes between the Member States. In addition, the Court also stated that even if the transaction in question represents a purely artificial arrangement, the principle of proportionality requires that interest payments that are in line with the arm’s length principle must be deductible.
The decision is of particular interest as many EU Member States have introduced similar interest deductibility rules. Further, it is of interest in respect of the proposed source state rules under the OECD’s Pillar Two Blueprint. [2.]
|Publication status||Published - 2021|
FingerprintDive into the research topics of 'CFE ECJ Task Force: Opinion Statement ECJ-TF 1/2021 on the ECJ Decision of 20 January 2021 in Lexel AB (Case C-484/19) Concerning the Application of the Swedish Interest Deductibility Rules'. Together they form a unique fingerprint.
- 1 Active
Bekker, S., Bomer, A., Borghouts, I., De Pietro, C., Dusarduijn, S., Elsweier, F., Essers, P., Garcia Anton, R., Gribnau, H., Gubbels, N., Hoogeveen, M., Houwerzijl, M., Kaufmann, W., Kemmeren, E., Lafarre, A., Lejour, A., Li, J., Loth, M., Mc Cahery, J., Montebovi, S., Peters, C., Rombouts, B., Russo, R., Staats, G., Starink, B., Steegmans, M., Stevens, S., Stevens, T., Sumner, I., Tjong Tjin Tai, E., Tzankova, I., Verbruggen, P., Vermeulen, E., Westerhout, E., Weterings, W., Wibier, R., Xu, D., Zegveld, C., Zekić, N., van Gulijk, S., van Hout, D., van Hulten, M., van Kempen, T., van Kesteren, H., van Vijfeijken, I., van der Elst, C., van der Sangen, G., Öner, C., Kryla-Cudna, K., Mak, V. & Smit, D.
1/01/19 → 31/12/24
Project: Research project