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Court of Justice of the European Union · Judgment

C-524/04Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland Revenue

Decided
2007-03-13
ECLI
ECLI:EU:C:2007:161
CELEX
62004CJ0524
Finality
Final, the decision cannot be appealed

The court's own keywords

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.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
    • Engine version and read date on every answer
    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

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