Hearing: Joined Cases C-287/25, C-288/25 and C-289/25 OPmobility and Société Générale

On Tuesday 15 September 2026, the Court of Justice will hear Joined Cases C-287/25, C-288/25 and C-289/25 OPmobility and Société Générale.

These cases concern a French tax integration scheme, which prevents the profits and losses of subsidiaries established in other EU Member States from being taken into account when determining the group’s taxable profits. Certain non-resident subsidiaries of the French groups headed by OPmobility and Société Générale incurred tax losses. The companies argued that those losses are final and should therefore be able to be taken into account, but this request was rejected.

The French Council of State has asked the Court of Justice to rule on whether these rules are compatible with EU law, including the freedom of establishment.

The hearing will be available in the Curia Web TV section of our website after it has been completed.

In the video below, a press officer of the Court gives an overview of the facts of the cases and the legal issues involved.