The Resource Pending cases filed by UK Courts II : the Thin Capitalisation Group Litigation case

Pending cases filed by UK Courts II : the Thin Capitalisation Group Litigation case

Label
Pending cases filed by UK Courts II : the Thin Capitalisation Group Litigation case
Title
Pending cases filed by UK Courts II : the Thin Capitalisation Group Litigation case
Creator
Subject
Language
eng
Summary
This paper discusses the Thin Capitalisation Group Litigation case (C-524/04), referred to the European Court of Justice. It deals with the restriction of the deduction of interest when a UK subsidiary borrows from a parent company in another member state
Citation source
Bound in: ECJ - recent developments in direct taxation. - Wien : Linde, 2006 ; p. 341-343
http://library.link/vocab/creatorName
Gammie, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • interest deduction
  • thin capitalization
Label
Pending cases filed by UK Courts II : the Thin Capitalisation Group Litigation case
Instantiates
Publication
Label
Pending cases filed by UK Courts II : the Thin Capitalisation Group Litigation case
Publication

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