Company taxation, cross-border financing and thin capitalization in the EU internal market : some comments on Lankhorst-Hohorst GmbH

Journal
Cordewener, A.
European Union
European Taxation 2003 (Volume 43), No. 4
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Exploration of the ECJ's decision in Lankhorst, wherein the Court found that the German thin capitalization provision is incompatible with the principle of freedom of establishment as set out in Art. 43 EC.