Case C-484/19: Judgment of the Court (First Chamber) of 20 January 2021 (request for a preliminary ruling from the Högsta förvaltningsdomstolen — Sweden) — Lexel AB v Skatteverket (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)