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European Union
X AB v Skatteverket (C-686/13)
Judgment
The question referred for a preliminar…
Preliminary observations
22

X AB v Skatteverket (C-686/13)

Judgment of 10 Jun 2015law://eu/cjeu/2013/c-686-13/para_22@2026-11-10

22Consequently, the purpose of the national law at issue in the main proceedings does not in itself allow it to be determined whether that law falls predominantly within the scope of Article 49 TFEU or that of Article 63 TFEU.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Second Chamber
Case: C-686/13 · ECLI:EU:C:2015:375
Decided: 10 Jun 2015
Procedure: Preliminary reference · referred by the Högsta förvaltningsdomstolen (Supreme Administrative Court, Sweden)
Applicant: X AB
Defendant: Skatteverket
Rapporteur: J.-C. Bonichot
Advocate General: J. Kokott
Bench: 5 judges
R. Silva de Lapuerta, J.-C. Bonichot, A. Arabadjiev, J.L. da Cruz Vilaça, C. Lycourgos
Language: Swedish
Official: CURIA · EUR-Lex 62013CJ0686

Topics

History · 1 version

10 Jun 2015Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions
Cited by 5: 'Viva Telecom Bulgaria' EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia (C-257/20)2 provisions; Associação Peço a Palavra and Others v Conselho de Ministros (C-563/17); Hornbach-Baumarkt-AG v Finanzamt Landau (C-382/16); X BV and X NV v Staatssecretaris van Financiën (C-398/16, C-399/16); Groupe Steria SCA v Ministère des Finances et des Comptes publics (C-386/14)
Cites 13: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions; Margaretha Bouanich v Directeur des services fiscaux de la Drôme (C-375/12); Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue and The Commissioners for Her Majesty’s Revenue & Customs (C-35/11); Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes) (C-446/03); Société de Gestion Industrielle (SGI) v Belgian State (C-311/08); National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond/kantoor Rotterdam (C-371/10); Itelcar — Automóveis de Aluguer Lda v Fazenda Pública (C-282/12); Finanzamt Offenbach am Main-Land v Keller Holding GmbH (C-471/04); Deutsche Shell GmbH v Finanzamt für Großunternehmen in Hamburg (C-293/06); Finanzamt für Körperschaften III in Berlin v Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt GmbH (C-157/07); DI. VI. Finanziaria di Diego della Valle & C. SapA v Administration des contributions en matière d’impôts (C-380/11); Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue (C-446/04); Hervis Sport- és Divatkereskedelmi Kft. v Nemzeti Adó- és Vámhivatal Közép-dunántúli Regionális Adó Főigazgatósága (C-385/12)