Staatssecretaris van Financiën

Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 7 September 2022 – X BV v Staatssecretaris van Financiën(Case C-585/22)Language of the case: Dutch Referring court Hoge Raad der Nederlanden Parties to the main proceedings Applicant: X BVDefendant: Staatssecretaris van Financiën Questions referred Are Articles 49 TFEU, 56 TFEU and/or 63 TFEU to be interpreted as precluding national legislation under which the interest on a loan debt contracted with an entity related to the taxable person, being a debt connected with the acquisition or extension of an interest in an entity which, following that acquisition or extension, is a related entity, is not deductible when determining the profits of the taxable person because the debt concerned must be categorised as (part of) a wholly artificial arrangement, regardless of whether the debt concerned, viewed in isolation, was contracted at arm’s length?If the answer to Question 1 is in the negative, must Articles 49 TFEU, 56 TFEU and/or 63 TFEU be interpreted as precluding national legislation under which the deduction ofthe interest on a loan debt contracted with an entity related to the taxable person and regarded as (part of) a wholly artificial arrangement, being a debt connected with the acquisition or extension of an interest in an entity which, following that acquisition or extension, is a related entity, is disallowed in fullwhen determining the profits of the taxable person, even where...