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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

dc.contributor.author	ECJ Task Force Paul Farmer
dc.contributor.author	García Prats, Francisco Alfredo
dc.contributor.author	Gutmann, Daniel
dc.contributor.author	Heydt, Volker
dc.contributor.author	Kemmeren, Eric
dc.contributor.author	Kofler, Georg (Chair)
dc.contributor.author	Lang, Michael
dc.contributor.author	Le Mentec, Franck
dc.contributor.author	Pistone, Pasquale
dc.contributor.author	Raventos-Calvo, Stella
dc.contributor.author	Richelle, Isabelle
dc.contributor.author	Roedler, Friedrich
dc.contributor.author	Stricklin-Coutinho, Kelly
dc.date.accessioned	2016-06-29T09:04:16Z
dc.date.available	2016-06-29T09:04:16Z
dc.date.issued	2016
dc.identifier.citation	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
dc.identifier.uri	http://hdl.handle.net/10550/54317
dc.description.abstract	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.
dc.language.iso	eng
dc.relation.ispartof	European Taxation, 2016, vol. 56, num. 5, p. 211-213
dc.title	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
dc.type	journal article	es_ES
dc.date.updated	2016-06-29T09:04:16Z
dc.identifier.idgrec	113143
dc.rights.accessRights	open access	es_ES