158First of all, as the Commission has stated, the payment of interest connected with a loan concerning two companies resident in different Member States falls within the provisions relating to the free movement of capital, as referred to in Article 63 TFEU (see, to that effect, judgments of 3 October 2006, Fidium Finanz, C‑452/04, EU:C:2006:631, paragraphs 41 and 42, and of 3 October 2013, Itelcar, C‑282/12, EU:C:2013:629, paragraph 14). These questions must therefore be examined in the light of that article.
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