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Taxonomy tags
Freedom of establishment
Interest deduction
Tax avoidance
Fiscal coherence
Info
Referral date: 31-12-2004
Show case reference
Opinion date: 29-06-2006
Ruling date: 13-03-2007
AG: Geelhoed
References in this case
C-170/05 - Denkavit Internationaal et Denkavit France
C-196/04 - Cadbury Schweppes
C-204/90 - Bachmann
C-251/98 - Baars
C-264/96 - ICI
C-265/04 - Bouanich
C-300/90 - Commission / Belgique
C-307/97 - Saint-Gobain
C-319/02 - Manninen
C-324/00 - Lankhorst-Hohorst
C-330/91 - The Queen / Inland Revenue Commissioners, ex parte Commerzbank
C-334/02 - Commission / France
C-336/96 - Gilly
C-374/04 - Test Claimants in Class IV of the ACT Group Litigation
C-385/00 - De Groot
C-397/98 - Metallgesellschaft
C-410/98 - Arrêt - 08/03/2001 - Hoechst AG et Hoechst
C-436/00 - X and Y
C-446/03 - Marks & Spencer
C-446/04 - Test Claimants in the FII Group Litigation
C-452/04 - Fidium Finanz
C-470/04 - N
C-471/04 - Keller Holding
C-478/98 - Commission/Belgium
C-484/93 - Svensson and Gustavsson v Ministre du Logement and de l
C-513/04 - Kerckhaert-Morres
References to this case
C-170/05 - Denkavit Internationaal et Denkavit France
C-196/04 - Cadbury Schweppes
C-204/90 - Bachmann
C-251/98 - Baars
C-264/96 - ICI
C-265/04 - Bouanich
C-300/90 - Commission / Belgique
C-307/97 - Saint-Gobain
C-319/02 - Manninen
C-324/00 - Lankhorst-Hohorst
C-330/91 - The Queen / Inland Revenue Commissioners, ex parte Commerzbank
C-334/02 - Commission / France
C-336/96 - Gilly
C-374/04 - Test Claimants in Class IV of the ACT Group Litigation
C-385/00 - De Groot
C-397/98 - Metallgesellschaft
C-410/98 - Arrêt - 08/03/2001 - Hoechst AG et Hoechst
C-436/00 - X and Y
C-446/03 - Marks & Spencer
C-446/04 - Test Claimants in the FII Group Litigation
C-452/04 - Fidium Finanz
C-470/04 - N
C-471/04 - Keller Holding
C-478/98 - Commission/Belgium
C-484/93 - Svensson and Gustavsson v Ministre du Logement and de l
C-513/04 - Kerckhaert-Morres
C-105/07 - Lammers
C-135/17 - X
C-138/07 - Cobelfret
C-157/05 - Holböck
C-164/12 - DMC
C-182/08 - Glaxo Wellcome
C-231/05 - Oy AA
C-250/08 - Commission / Belgique
C-253/09 - Commission v Hungary
C-257/20 - „Viva Telecom Bulgaria“
C-269/09 - Commission / Espagne
C-282/07 - Truck Center
C-282/12 - Itelcar
C-284/06 - Burda
C-311/08 - SGI
C-318/05 - Commission / Allemagne
C-318/10 - SIAT
C-322/11 - K
C-330/07 - Jobra
C-347/04 - Rewe Zentralfinanz
C-35/11 - Test Claimants in the FII Group Litigation
C-371/10 - National Grid Indus
C-377/07 - STEKO
C-379/05 - Amurta
C-414/06 - Lidl Belgium
C-417/10 - 3M Italia
C-436/08 - Haribo
C-464/05 - Geurts and Vogten
C-540/07 - Commission/Italy
C-565/11 - Irimie
C-6/16 - Eqiom (prev. Holcim)
C-707/20 - Gallaher
C-72/09 - Établissements Rimbaud
C-76/05 - Schwarz
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Test Claimants in the Thin Cap Group Litigation - C-524/04
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