Judgment of the Court (Fifth Chamber) of 21 November 2002.

X and Y v Riksskatteverket.

Reference for a preliminary ruling: Regeringsrätten - Sweden.

Freedom of establishment - Free movement of capital - Income tax - Tax advantages for the transfer at undervalue of shares to companies in which the transferor has a holding.

Case C-436/00.

Reports of Cases

2002 I-10829