Sweden - New Rules Seek to Make Group Contribution Regime EU Law Compliant
- D. Edvinsson
- European Taxation, 2010 (Volume 50), No 7
- 10 June 2010
In this note, the author describes the new rules on “group deductions”, the purpose of which is to make the Swedish group contribution regime compliant with the Treaty on the Functioning of the European Union. The author then comments on the rules from an EU law perspective.