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Case C-103/09: Judgment of the Court (Third Chamber) of 22 December 2010 (reference for a preliminary ruling from the Court of Appeal (United Kingdom)) — The Commissioners for Her Majesty's Revenue and Customs v Weald Leasing Limited (Sixth VAT Directive — Concept of ‘abusive practice’ — Leasing transactions effected by a group of undertakings to spread the payment of non-deductible VAT)
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