Case C-524/04: Judgment of the Court (Grand Chamber) of 13 March 2007 (reference for a preliminary ruling from the High Court of Justice (Chancery Division) (United Kingdom)) — Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland Revenue (Freedom of establishment — Free movement of capital — Corporation tax — Loan interest paid to a related company resident in another Member State or in a non-member country — Interest treated as a distribution — Cohesion of the tax system — Tax avoidance)