H&I 2014/300:SCA Group Holding – Court of Justice rules that Netherlands fiscal unity regime contravenes the freedom of establishment

H&I 2014/300

SCA Group Holding – Court of Justice rules that Netherlands fiscal unity regime contravenes the freedom of establishment

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Essentie

The Court of Justice has given a judgment in the joined cases SCA Group Holding, X and Others, and MSA International Holdings and MSA Nederland. In cases C-39/13 and C-41/13, Articles 49 TFEU and 54 TFEU must be interpreted as precluding legislation of a Member State under which a resident parent company can form a single tax entity with a resident sub-subsidiary where it holds that sub-subsidiary through one or more resident companies, but cannot where it holds that sub-subsidiary through non-resident companies which do not have a permanent establishment in that Member State. In Case C‑40/13, Articles 49 ... Verder lezen? Log in om dit document te bekijken.

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