The Swedish Supreme Administrative Court has on 5 June 2019, in relation to the interest deduction limitation rules from 2013, requested a preliminary ruling from CJEU on whether it is compatible with the freedom of establishment within EU to refuse a Swedish company deduction for interest paid to a French group company which is a member of a French tax group with losses carry forwards.
The Swedish rules in question have been criticized for not being compatible with EU law (including the rules from 2009), and a formal infringement procedure against Sweden has been initiated by the European Commission.
Any questions could be addressed to Magnus Larsén and Henrik Kjellgren who represent the Swedish company in the proceedings before CJEU and the Swedish Supreme Administrative Court.
