Svar på skriftligt spörsmål om att införa ett retroaktivt förlustutjämningssystem (carry back)

This procedure is a written response regarding the potential introduction of a 'carry back' system for tax losses. This mechanism would allow companies to offset current losses against previous years' profits to receive an immediate tax refund, providing critical liquidity during economic crises. This measure primarily affects businesses struggling with financial losses caused by the coronavirus pandemic, aiming to support corporate solvency and prevent bankruptcies.