Inspecteur van de Belastingdienst Noord/kantoor Groningen v SCA Group Holding BV; X AG & Ors v Inspecteur van de Belastingdienst Amsterdam; Inspecteur van de Belastingdienst Holland-Noord/kantoor Zaandam v MSA International Holdings BV & Anor (Joined Cases C-39/13, C-40/13 and C-41/13)  BTC 14
Interpretation of art. 43 and 48 EC (art. 49 and 54 TFEU) – Freedom of establishment – Netherlands group taxation regime – Groups including foreign companies (in other member states).
The Advocate-General has delivered an Opinion that the Treaty articles on freedom of establishment should preclude the Netherlandsʼ ‘tax entity’ rules which restricted the circumstances in which two or more companies could be treated as a single person for Dutch corporate tax purposes.