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Direct Tax Case Round Up 2007

Alan Dolton Editor of Tolley's Tax Cases reviews some of the leading direct tax decisions reached during 2007
The ECJ delivered an important judgment in Test Claimants in the 'Thin Cap' Group Litigation v CIR holding that Article 43EC of the EC Treaty 'precludes legislation of a Member State which restricts the ability of a resident company to deduct for tax purposes interest on loan finance granted by a direct or indirect parent company which is resident in another Member State or by a company which is resident in another Member State and is controlled by such a parent company without imposing that restriction on a resident company which has been granted loan finance by a company which is also resident unless first that legislation provides for...
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