Opinion Statement ECJ-TF 4/2015 on the Case C-386/14, on the French “intégration fiscale”

This is an Opinion Statement prepared by the CFE ECJ Task Force on Case C-386/14, in which the 2nd Chamber of the Court of Justice of the European Union (ECJ) delivered its judgment on 2 September 2015, following the opinion of Advocate General Kokott of 11 June 2015. The judgment, which has also been the object of an ECJ press release, is a further interpretation of the freedom of establishment in the context of the French “intégration fiscale” and clarifies that taxpayers can claim some benefits of group taxation regime even if EU law would not allow them the full benefit of such regime. It also confirms that an option granted to Member States in secondary EU legislation cannot justify a breach of the fundamental freedoms.