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(Reference for a preliminary ruling - Freedom of establishment - Tax legislation concerning thin capitalisation of subsidiaries - Inclusion in the taxable income of a lending company of the loan interest paid by a non-resident borrowing subsidiary - Tax exemption for interest paid by a resident borrowing subsidiary - Balanced allocation between Member States of the power to impose taxes - Need to prevent the risk of tax avoidance)
REQUEST for a preliminary ruling under Article 267 TFEU from the Vestre Landsret (Western Regional Court, Denmark), made by decision of 16 December 2014, received at the Court on 19 December 2014, in the proceedings
composed of T. von Danwitz, President of the Chamber, E. Juhász, C. Vajda (Rapporteur), K. Jürimäe and C. Lycourgos, Judges,
having regard to the written procedure and further to the hearing on 3 March 2016,
- the Danish Government, by C. Thorning, acting as Agent, assisted by S. Horsbøl Jensen, advokat,
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