Groupe Steria: A Threat to Group Taxation Regimes?

Abstract:

On 2 September 2015, the CJEU issued its judgment in the Groupe Steria case. According to the CJEU, the French group consolidation regime is incompatible with EU law.

General tax law provisions that are equally applicable to domestic and cross-border situations are, as a consequence of the scope of the consolidation regime that is limited to domestic groups, more advantageous to these domestic groups.

The CJEU in this case determined that also combinations of legal provisions cause incompatibilities with EU law. The author examines the place of this judgment within EU law and especially in relation to the neutrality principle.