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(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)
Request for a preliminary ruling under Article 267 TFEU from the Högsta förvaltningsdomstolen (Supreme Administrative Court, Sweden), made by decision of 18 December 2013, received at the Court on 27 December 2013, in the proceedings
composed of R. Silva de Lapuerta, President of the Chamber, J.-C. Bonichot (Rapporteur), A. Arabadjiev, J.L. da Cruz Vilaça and C. Lycourgos, Judges,
– the Swedish Government, by A. Falk, C. Meyer-Seitz, U. Persson and K. Sparrman and by E. Karlsson, L. Swedenborg and C. Hagerman, acting as Agents,
– the Italian Government, by G. Palmieri, acting as Agent, assisted by P. Gentili, avvocato dello Stato,
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