In December 2002, the European Court of Justice (ECJ) issued its judgment in the German Lankhorst Hohorst case. It concerned the German subsidiary of a Dutch parent. The German company was in financial difficulties, so the Dutch parent lent it some money to reduce its bank debt. German law at the time effectively denied the German company a tax deduction for the interest where paid to a non-German related party. The ECJ declared this was contrary to the freedom of establishment provision in the European Treaty.