C-686/13X AB v Skatteverket

The court's own keywords

Reference for a preliminary ruling — Article 49 TFEU — Freedom of establishment — Tax legislation — Corporation tax — Holdings for business purposes — Legislation of a Member State exempting capital gains and, by the same token, excluding deduction of capital losses — Transfer by a resident company of shares in a non-resident subsidiary — Capital loss resulting from a currency loss.

Interprets