The High Court has held that the UK thin capitalisation rules, as they applied prior to changes introduced in 2004, were contrary to Community law and must be disapplied in appropriate cases: Test Claimants in the Thin Cap Group Litigation v HMRC. Moreover, the court has held that the burden for showing that the application of the rules in any particular case did not breach EU law rests with HMRC.
In early 2010, a decree will come into force in Italy introducing minimum requirements for mandatory insurance coverage for patients participating in clinical trials.