44With regard to the third aspect of the request for a preliminary ruling, that is to say, how to determine the business expenses directly related to interest income arising from a financial loan agreement such as that at issue in the main proceedings, it must be recalled that the Court has held that a Member State which grants residents the opportunity to deduct such expenses may not, in principle, preclude the deduction of those same expenses for non-residents (judgment of 15 February 2007 in Centro Equestre da Lezíria Grande, C‑345/04, EU:C:2007:96, paragraph 23).
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