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

Journal
Cordewener, A.
European Taxation 2003 (Volume 43), No. 4
PriceUSD 45

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.