Case C-585/22, Staatssecretaris van Financiën (Interest in respect of an intra-group loan): Judgment of the Court (First Chamber) of 4 October 2024 (request for a preliminary ruling from the Hoge Raad der Nederlanden – Netherlands) – X BV v Staatssecretaris van Finaciën (Reference for a preliminary ruling – Freedom of establishment – Article 49 TFEU – Corporation tax – Intra-group cross-border loan for the purposes of financing the acquisition or the extension of an interest in a company not related to the group concerned that becomes, as a result of that transaction, related to that group – Deduction of interest paid on that loan – Loan contracted on an arm’s length basis – Concept of wholly artificial arrangement – Principle of proportionality)