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Swedish targeted interest deduction limitation rules deemed to breach EU law

The Swedish Supreme Administrative Court has ruled that denied deductions for interest expenses for intra-group loans on intra-group share acquisitions breach the freedom of establishment, report Tina Zetterlund, Thomas Andersson, and Sara Andersson of KPMG Sweden ....

Swedish Tax Agency , European Union , Swedish Supreme Administrative Court , Targeted Rules , Swedish Income Tax Act , Exception Rule , Acquisition Rule , Swedish Board , Advance Tax Rulings ,