On 10 May 2007, the European Court of Justice (ECJ) gave its decision in the case of Lasertec Gesellschaft für Stanzformen GmbH v. Finanzamt Emmendingen (C-492/04), by way of a reasoned order, on the compatibility of the German thin capitalization rules with EC law in situations involving third States (non-EU countries). According to the first subparagraph of Art. 104(3) of the Rules …