Court of Justice 14 July 2005, C-265/04 (Margaretha Bouanich v Skatteverket.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. The present case concerns the law in force in Sweden on the taxation of proceeds of sale which is applicable when a limited company resident in that State – for example in the course of a share capital reduction – repurchases shares from its own shareholders.