CJEU Holds Swedish Anti-Abuse Rule for Interest Deductions Violates Freedom of Establishment

On 20 January 2021, the Court of Justice of the European Union (CJEU) issued a judgment concerning whether a Swedish anti-abuse rule for intra-group interest deductions constitutes a violation of the freedom of establishment. The primary rule at issue essentially provides that the deduction of interest expenses in Sweden may be denied if the main reason for contracting a debt obligation betwee…
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