87The Court has, furthermore, stated that, since Article 2(a) of Directive 2003/49 defines interest as ‘income from debt-claims of every kind’, only the actual beneficial owner can receive interest which constitutes income from such claims (see, to that effect, judgment of 21 July 2011, Scheuten Solar Technology, C‑397/09, EU:C:2011:499, paragraph 27).
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