Court of Justice 22 January 2015, C-686/13 (X AB v Skatteverket.)
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European Union · · · Cited by 13 · 22-01-2015
OPINION OF ADVOCATE GENERAL KOKOTT of 22 January 2015 ( 1 ) Case C‑686/13 X AB v Skatteverket (Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden)) ‛Tax legislation — National tax on earnings — Freedom of establishment under Article 49 TFEU — Free movement of capital under Article 63(1) TFEU — Scheme whereby capital gains and capital losses on the disposal of a
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