Judgment of the Court (Fourth Chamber), 3 October 2013
Judgment of the Court (Fourth Chamber), 3 October 2013.#Itelcar — Automóveis de Aluguer Lda v Fazenda Pública.#Request for a preliminary ruling from the Tribunal Central Administrativo Sul.#Free movement of capital — Tax legislation — Corporation tax — Interest paid by a resident company on funds lent by a company established in a non-member country — Existence of ‘special relations’ between those companies — Thin capitalisation rules — No right of deduction in relation to interest on the part of the overall debt regarded as excessive — Interest deductible if paid to a company resident in the national territory — Tax evasion and avoidance — Wholly artificial arrangements — Arm’s length terms — Proportionality.#Case C‑282/12.
Part of a pack
Available languages and formats
Back to list of results