“…Case C-231/05 Oy AA [2008] STC 991 was another decision of the Grand Chamber. It concerned Finnish legislation that allowed a tax deduction for a “financial transfer” by a s…”
“…interest” and its application is “appropriate to ensuring the attainment of the objective in question” and does “not go beyond what is necessary to attain it” (Case C-231/05 Oy AA [2007] ECR I-6393, [2008] STC 991 (“Oy AA”), at paragraph 44 of the judgment; see also Case C-311/08 Société de Gestion Industrielle SA (SGI) v Belgian S…”