Opinion Statement ECJ-TF 4/2015 on the Decision of the European Court of Justice in Groupe Steria SCA (Case C-386/14) on the French Intégration Fiscale

Reference : Opinion Statement ECJ-TF 4/2015 on the Decision of the European Court of Justice in G...


	Document type :	Scientific journals : Article
	Discipline(s) :	Law, criminology & political science : Tax law Law, criminology & political science : European & international law
	Focus Areas :	Law / European Law
	To cite this reference:	http://hdl.handle.net/10993/35928

Title :	Opinion Statement ECJ-TF 4/2015 on the Decision of the European Court of Justice in Groupe Steria SCA (Case C-386/14) on the French Intégration Fiscale
Language :	English
Author, co-author :	Haslehner, Werner [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
	García Prats, Alfredo []
	Gutmann, Daniel []
	Heydt, Volker []
	Kemmeren, Eric []
	Kofler, Georg []
	Lang, Michael []
	Le Mentec, Franck []
	Nogueira, João []
	Pistone, Pasquale []
	Raventos-Calvo, Stella []
	Richelle, Isabelle []
	Shiers, Rupert []
Publication date :	May-2016
Journal title :	European Taxation
Publisher :	International Bureau of Fiscal Documentation
Peer reviewed :	Yes (verified by ORBi^lu)
Audience :	International
ISSN :	0014-3138
City :	Amsterdam
Country :	The Netherlands
Keywords :	[en] Cross-border loss relief ; X Holding ; Groupe Steria ; Intégration fiscale ; Fiscal unity ; Freedom of establishment
Abstract :	[en] The Confédération Fiscale Européenne welcomes the Court’s clarification that cross-border company structures may not automatically be excluded from all the benefits of group taxation regimes but that rather, in general, a case-by-case assessment has to be made. This resolves concerns arising from the X Holding case, which, it is now clear, only addresses cross-border loss relief and perhaps tax-neutral intra-group transactions.
Target :	Researchers ; Professionals ; Students ; General public
Permalink :	http://hdl.handle.net/10993/35928

File(s) associated to this reference

Fulltext file(s):

	File	Commentary	Version	Size	Access
Limited access	et_2016_05_cfe_1 (Groupe Steria).pdf		Publisher postprint	109.77 kB	Request a copy

All documents in ORBi^lu are protected by a user license.