Judgment of the Court (Second Chamber), 12 June 2014

Inspecteur van de Belastingdienst/Noord/kantoor Groningen and Others v SCA Group Holding BV and Others

Request for a preliminary ruling from the Gerechtshof Amsterdam

Freedom of establishment — Corporation tax — Single tax entity formed by companies in the same group — Request — Grounds for refusal — Seat of one or more intermediate companies, or of the parent company, located in another Member State — No permanent establishment in the State of taxation

Joined Cases C‑39/13 to C‑41/13

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)