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Friday, 12 February 2021

The CJEU rules against the Swedish interest deduction limitation rules

The CJEU rules against the Swedish interest deduction limitation rules

Last month, the Court of Justice of the European Union (CJEU) issued a preliminary ruling on the compatibility of a Swedish interest deduction limitation rule in the Lexel case (c-485/19). This ruling may have an impact on the compatibility of the Dutch interest deduction limitation rule as laid down in article 10a of the Dutch Corporate Income Tax Act 1969. We refer to our WTS Global newsflash for more details.