OrbitaxOrbitax

Swedish Supreme Administrative Court Finds Anti-Abuse Rule Concerning Interest Deductions and Commercial Justification Violates EU Law

|Approved Changes|Sweden
Sweden

Sweden's Supreme Administrative Court announced a judgment on 22 January 2024 regarding the anti-abuse rules for intra-group interest deductions. The case concerns the planned restructuring of an international group that involves several intra-group transactions. As part of this restructuring, Group Company A will acquire all shares in Group Company B from Group Company C. The acquisition will…

Continue Reading