Reference : Opinion Statement ECJ-TF 4/2015 on the Decision of the European Court of Justice in G...
Scientific journals : Article
Law, criminology & political science : Tax law
Law, criminology & political science : European & international law
Law / European Law
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
Haslehner, Werner mailto [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 []
European Taxation
International Bureau of Fiscal Documentation
Yes (verified by ORBilu)
The Netherlands
[en] Cross-border loss relief ; X Holding ; Groupe Steria ; Intégration fiscale ; Fiscal unity ; Freedom of establishment
[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.
Researchers ; Professionals ; Students ; General public

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