Skriftligt spörsmål om att införa ett retroaktivt förlustutjämningssystem (carry back)

This parliamentary question addresses the potential implementation of a retroactive loss carry-back mechanism. This tax measure would allow businesses to offset current losses against profits from previous years, providing immediate financial relief during economic instability. The proposal specifically targets businesses struggling due to the economic impacts of infectious diseases like coronavirus. It aims to improve liquidity for companies by allowing them to claim tax refunds for taxes paid in prior profitable years.