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; García Prats, Alfredo; Gutmann, Danielet al.
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.
Disciplines :
Tax law European & international law
Author, co-author :
Haslehner, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
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
Publication date :
May 2016
Journal title :
European Taxation
ISSN :
0014-3138
Publisher :
International Bureau of Fiscal Documentation, Amsterdam, Netherlands
