Judgment of the Court (First Chamber) of 20 January 2021.#Lexel AB v Skatteverket.#Request for a preliminary ruling from Högsta förvaltningsdomstolen.#Reference for a preliminary ruling – Article 49 TFEU – Freedom of establishment – Corporation tax – Taxation of associated companies – National tax legislation prohibiting a company which is established in one Member State from deducting interest paid to a company established in another Member State, belonging to the same group of companies, in the case where a substantial tax benefit is gained.#Case C-484/19.