Court of Justice (Fourth Chamber) 3 October 2013, C‑282/12 (Itelcar — Automóveis de Aluguer Lda v Fazenda Pública.)

JUDGMENT OF THE COURT (Fourth Chamber) 3 October 2013 ( *1 ) ‛Free movement of capital — Tax legislation — Corporation tax — Interest paid by a resident company on funds lent by a company established in a non-member country — Existence of ‘special relations’ between those companies — Thin capitalisation rules — No right of deduction in relation to interest on the part of the overall debt regarded