Opinion statement ECJ-TF 4/2015 of the CFE on the decision of the European Court of Justice in Groupe Steria SCA (Case C-386/14) on the French Integration Fiscale
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Opinion statement ECJ-TF 4/2015 of the CFE on the decision of the European Court of Justice in Groupe Steria SCA (Case C-386/14) on the French Integration Fiscale

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Opinion statement ECJ-TF 4/2015 of the CFE on the decision of the European Court of Justice in Groupe Steria SCA (Case C-386/14) on the French Integration Fiscale

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ECJ Task Force (Paul Farmer; Garcia Prats, Alfredo; Gutmann, Daniel; Heydt, Volker; Kemmeren, Eric; Kofler, Georg (Chair); Lang, Michael; Le Mentec, Franck; Pistone, Pasquale; Raventos-Calvo, Stella; Richelle, Isabelle; Roedler, Friedrich; Stricklin-Coutinho), Kelly
Aquest document és un/a article, creat/da en: 2016
This is an Opinion Statement prepared by the CFE ECJ Task Force1 on Case C-386/14, in which the 2nd Chamber of the Court of Justice of the European Union (ECJ) delivered its judgment on 2 September 2015, following the opinion of Advocate General Kokott of 11 June 2015.3 The judgment, which has also been the object of an ECJ press release, is a further interpretation of the freedom of establishment in the context of the French "intégration fiscale" and clarifies that taxpayers can claim some benefits of group taxation regime even if EU law would not allow them the full benefit of such regime. It also confirms that an option granted to Member States in secondary EU legislation cannot justify a breach of the fundamental freedoms.

    ECJ Task Force (Paul Farmer Garcia Prats, Alfredo Gutmann, Daniel Heydt, Volker Kemmeren, Eric Kofler, Georg (Chair) Lang, Michael Le Mentec, Franck Pistone, Pasquale Raventos-Calvo, Stella Richelle, Isabelle Roedler, Friedrich Stricklin-Coutinho), Kelly 2016 Opinion statement ECJ-TF 4/2015 of the CFE on the decision of the European Court of Justice in Groupe Steria SCA (Case C-386/14) on the French Integration Fiscale European Taxation 56 5 211 213
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