Valsts valodas centra izstrādātie ekonomikas un finanšu termini

Konteksts: [..] In Thin Cap Group Litigation, for example, the ECJ stated that, in determining whether thin cap legislation was justified by the need to prevent abusive practices, the Court should determine “whether the transaction in question represents, in whole or in part, a purely artificial arrangement, the essential purpose of which is to circumvent the tax legislation of that Member State”.15 This wording suggests that a CFC rule in a EU Member State that targets income earned by a CFC that is not itself wholly artificial may be justified so long as the transaction giving rise to the income is at least partly artificial. [..]