Examples of using Thin cap in English and their translations into Swedish
{-}
-
Colloquial
-
Official
-
Medicine
-
Ecclesiastic
-
Ecclesiastic
-
Official/political
-
Computer
-
Programming
-
Political
In Thin Cap the ECJ acknowledged that measures to prevent thin capitalisation are not per se impermissible.
MSs should therefore not be precluded from applying CFC and thin cap rules in relation to third countries.
Thus, the centre of gravity in respect of thin cap rules also lies clearly with the freedom of establishment
Test Claimants in the Thin Cap Group Litigation, paragraph 117.
There are many different approaches to the design of thin cap rules which reflect the different views and legal traditions of MSs.
It follows from Cadbury and Thin Cap that, for the purposes of determining whether a transaction represents a purely artificial arrangement, national anti-abuse rules may comprise'safe harbour' criteria to target situations in which the probability of abuse is highest.
The EESC's reservations would appear to be echoed in the European Court of Justice's Thin Cap ruling, which recognises that"measures to prevent thin capitalisation are not per se impermissible.
a different amount or at a different rate of interest Test Claimants in the Thin Cap Group Litigation, paragraph 81.
The Commission shares the view of Advocate General(AG) Geelhoed who, in Thin Cap, opined that the setting out of reasonable presumptive criteria contributes to a balanced application of national anti-abuse measures as it is in the interest of both legal certainty for the taxpayers,
Test Claimants in the Thin Cap Group Litigation, paragraph 37.
Test Claimants in the Thin Cap Group Litigation were communicated to the referring court by letter of 3 April 2007,
a national measure restricting freedom of establishment may be justified where it specifically targets wholly artificial arrangements designed to circumvent the legislation of the Member State concerned Test Claimants in the Thin Cap Group Litigation,
invoking the primacy and direct effect of Community law Test Claimants in the Thin Cap Group Litigation, paragraph 125.
of abusive practices and justify a measure which compromises the exercise of a fundamental freedom guaranteed by the Treaty Test Claimants in the Thin Cap Group Litigation,
Test Claimants in the FII Group Litigation, paragraph 207, and Test Claimants in the Thin Cap Group Litigation, paragraph 113.
Test Claimants in the Thin Cap Group Litigation,
avoid the loss or damage or limit its extent and whether, in particular, he availed himself in time of all the legal remedies available to him Test Claimants in the Thin Cap Group Litigation, paragraph 124.
Test Claimants in the Thin Cap Group Litigation, paragraph 116.
Test Claimants in the Thin Cap Group Litigation, paragraph 118.
Test Claimants in the Thin Cap Group Litigation, paragraph 120.
Test Claimants in the Thin Cap Group Litigation, paragraph 119.
is a quite large, but thin ice cap west of Folarskardsnuten in Hallingskarvet.
Impressive nice raincoat with detachable cap, thin lining, inside pocket,