Judgment of the Court (Grand Chamber) of 13 March 2007.
Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland Revenue.
Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.
Freedom of establishment - Free movement of capital - Corporation tax - Loan interest paid to a related company resident in another Member State or in a non-member country - Interest treated as a distribution - Cohesion of the tax system - Tax avoidance.
Case C-524/04.
Reports of Cases
2007 I-02107
Links to the texts
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Curia |
EUR-Lex |
Autres Liens |
Opinion
ECLI:EU:C:2006:436 |
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Judgment
ECLI:EU:C:2007:161 |
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