Opinion Statement ECJ-TF 4/2014 on the Cases C-39/13, C-40/13 and C-41/13, on the requirements to form “fiscal unity”

This is an Opinion Statement prepared by the CFE ECJ Task Force on Joined Cases C-39/13, C-40/13 and C-41/13, SCA Group Holding BV et al, which were decided by the Second Chamber of the Court of Justice of the European Union on 12 June 2014.

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