18In that regard it must be observed, first, that it is settled case-law that the granting of an interest-free loan to a company allows the company to have capital available without having to bear its cost; that the resultant saving in interest leads to an increase in its assets by allowing the company to avoid expenditure which it would otherwise have to bear; and that, by saving it that expense, the advantage of such a loan helps to strengthen the company's economic potential, and must therefore be regarded as likely to increase the value of the rights in the recipient company (Trave Schiffahrts-Gesellschaft, cited above, paragraphs 12 and 14, and Case C-287/94 Frederiksen [1996] ECR I-4581, paragraphs 12 and 13).
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