On 1 June 2012, the Dutch Supreme Court (Hoge Raad der Nederlanden) gave its decision in Case No. 11/0009 concerning the deductibility of interest paid on a debt-claim to a low-taxed group company in connection with the transfer of immovable property located in the Netherlands within a group of companies. Details of the case are summarized below. (a) Facts. In 1998, the Taxpayer received immovable property from another group company (F BV). The Taxpayer did not pay any consideration, i.e. he was indebted with F BV. The Taxpayer paid interest on that debt. F BV owned the shares in the Taxpayer...