On 17 October 2007, the Ministry of Finance presented a bill (Prop. 2007/08:12) extending the rules on taxation of certain capital gains. The new rules are in compliance with the decision of the European Court of Justice (ECJ) on 21 November 2002 in the case of X and Y v. Riksskatteverket (C-436/00). The amendments, which are proposed to apply from 1 January 2008, are summarized below.
Corporate taxation
Under the current rules, capita…