Test Claimants In The Thin Cap Group Litigation v Commissioners of Inland Revenue: ECJ 13 Mar 2007

Europa 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).

Citations:

[2007] EUECJ C-524/04, [2006] EUECJ C-524/04

Links:

Bailii, Bailii

Jurisdiction:

European

Corporation Tax

Updated: 10 July 2022; Ref: scu.251136