Court of Justice (First Chamber) 20 January 2021, C-484/19 (Lexel AB v Skatteverket.)

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European Union · · · Cited by 78 · 20-01-2021

JUDGMENT OF THE COURT (First Chamber) 20 January 2021 ( *1 ) (Reference for a preliminary ruling – Article 49 TFEU – Freedom of establishment – Corporation tax – Taxation of associated companies – National tax legislation prohibiting a company which is established in one Member State from deducting interest paid to a company established in another Member State, belonging to the same group of

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