On 28 August 2012, Advocate-General (AG) Wattel of the Netherlands Supreme Court (HogeRaad der Nederlanden) gave his opinion (recently published) in case No. 12/01453, X. Beheer B.V. v. Staatssecretaris van Financiën. The case concerned the (partial) application of article 16 of the Dutch Income Tax Law 1964 (ITL 1964), i.e. taxation of cessation profits (fiscaleeindafrekening). The IT…