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Swedish Court Finds Revised Anti-Abuse Rule for Intra-Group Interest Deductions Violates EU Law

|Approved Changes|Sweden
Sweden

Sweden's Supreme Administrative Court issued a judgment on 13 December 2021 regarding the revised anti-abuse rule for intra-group interest deductions. The case concerns interest payments by a Swedish company to an Irish company in the same group, for which an advance notice was requested from the Tax Law Board regarding the deductibility of the interest and whether the anti-abuse rule would ap…

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