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The EC also decided to refer Greece to the ECJ for failing to establish fully an independent national supervisory authority to adhere to all Single European Sky directives. The ECJ decision in EDM (2) clearly states that the grant of an intercompany loan is of an auxiliary nature and is not part of the taxpayer's primary business activity. Smirnov YA, Lipatov AS, Gitelman AK, Claas ECJ, Osterhaus ADME. |
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