European Court of Justice

Advocate General Kokott

Opinion delivered 27 February 20141.

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.


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