H&I 2013/138
Itelcar. Portuguese thin capitalisation rules. Free movement of capital. Court of Justice
CJ 03-10-2013, C-282/12 (Uitspraak), m.nt. Daniël Smit (ITELCAR,Fazenda Pública)
- Instantie
Court of Justice of the European Union
- Datum
3 oktober 2013
- Zaaknummer
C-282/12
- Noot
Daniël Smit
- Roepnaam
ITELCAR
Fazenda Pública
- JCDI
JCDI:ADS88102:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Vennootschapsbelasting (V)
Europees belastingrecht / Europese verdragsvrijheden
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 03‑10‑2013
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 06‑06‑2012
Essentie
The Court of Justice has given a judgment in the case Itelcar. Article 56 EC must be interpreted as meaning that, in the case of rules of a Member State which provide that, where interest applied to the part of an overall debt categorised as excessive has been paid by a resident company to a lending company established in a non-member country with which the borrowing company has special relations, it is not deductible as an expense for the purposes of determining taxable profit, but where such interest is paid to a resident lending company with which the borrowing ... Verder lezen? Log in om dit document te bekijken.