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 mainly be financed by Group Company A taking out a loan from Group Company D, which is resident in another country within the EU. Prior to the restructuring, Company A applied for a preliminary ruling in order to ascertain whether the deduction of...