16The main proceedings are part of a group litigation concerning the rules on thin capitalisation (‘Thin Cap Group Litigation’), consisting of a number of claims for restitution and/or compensation brought by groups of companies against the Commissioners of Inland Revenue in the High Court of Justice of England and Wales, Chancery Division, following the judgment in Case C-324/00 Lankhorst-Hohorst [2002] ECR I-11779.
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