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Taxonomy tags

•  Free movement of capital

•  Tax avoidance

•  Interest deduction

•  Third Countries

Info

• Referral date: 06-06-2012
• Show case reference
• Ruling date: 03-10-2013
• AG: Wahl

References in this case

• C-168/11 - Beker

• C-182/08 - Glaxo Wellcome

• C-251/98 - Baars

• C-318/10 - SIAT

• C-338/11 - Santander

• C-35/11 - Test Claimants in the FII Group Litigation

• C-446/04 - Test Claimants in the FII Group Litigation

• C-452/04 - Fidium Finanz

• C-524/04 - Test Claimants in the Thin Cap Group Litigation

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EU tax law WEB Itelcar - C-282/12

Reference for a preliminary ruling from the Tribunal Central Administrativo Sul (Portugal) lodged on 6 June 2012 — Fazenda Pública v ITELCAR — Automóveis de Aluguer, Lda

(Case C-282/12)

2012/C 250/18

Language of the case: Portuguese

Referring court

Tribunal Central Administrativo Sul

Parties to the main proceedings

Applicants: Fazenda Pública, ITELCAR — Automóveis de Aluguer, Lda

Defendants: ITELCAR — Automóveis de Aluguer, Lda, Fazenda Pública

Question referred

Do Articles 63 TFEU and 65 TFEU (Articles 56 EC and 58 EC) preclude legislation of a Member State, such as that contained in Paragraph 61 CIRC (Código do Imposto sobre o Rendimento das Pessoas Coletivas) in the wording resulting from [Decree-Law No] 198/2001 of [3 July 2001], as amended by [Law No] 60 A/2005 of 30 [December 2005] (State Budget Act for 2006), which, in connection with the indebtedness of a taxable person residing in Portugal to an entity of a non-member country with which it maintains special relations within the meaning of Paragraph 58(4) CIRC, does not allow the setting off against tax of interest relating to the part of its indebtedness regarded as excessive under Paragraph 61(3) CIRC, borne and paid by a taxable person residing within national territory on the same basis as interest borne and paid by a taxable person residing in Portugal who is found to be excessively indebted to an entity residing in Portugal with which it maintains special relations?