OS 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'
European Taxation, vol. 56, n. 5 (2016)
5 Pages Posted: 20 Aug 2020 Last revised: 17 Oct 2020
Date Written: January 1, 2016
This article deals with the decision taken by the Court of Justice of the European Union in Groupe Steria SCA (Case C-386/14), in respect of which the Second Chamber of the Court of Justice of the European Union (ECJ) delivered its decision on 2 September 2015, following the Opinion of Advocate General Kokott of 11 June 2015. The decision, which has also been the subject of an ECJ Press Release, further interprets the freedom of establishment in the context of the French intégration fiscale and clarifies that taxpayers can claim some benefits of a group taxation regime even if EU law would not allow for the full benefit of such a regime. It also confirms that an option granted to Member States under secondary EU legislation cannot justify a breach of the fundamental freedoms.
Keywords: Taxation, Tax law, European taxation
JEL Classification: K33, K34, F13, E62, D78, E62, F02, F23, F42, H20, H22, H23, H25, H26, H87, O19, O23, O24
Suggested Citation: Suggested Citation