CELEX: 62013CA0039
Language: en
Date: 2014-06-12 00:00:00
Title: Joined Cases C-39/13 to C-41/13: Judgment of the Court (Second Chamber) of 12 June 2014 (requests for preliminary rulings from the Gerechtshof Amsterdam — Netherlands) — Inspecteur van de Belastingdienst/Noord/kantoor Groningen v SCA Group Holding BV (C-39/13), X AG and Others v Inspecteur van de Belastingdienst Amsterdam (C-40/13), Inspecteur van de Belastingdienst Holland-Noord/kantoor Zaandam v MSA International Holdings BV, MSA Nederland BV (C-41/13) (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)

25.8.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 282/9
            
         Judgment of the Court (Second Chamber) of 12 June 2014 (requests for preliminary rulings from the Gerechtshof Amsterdam — Netherlands) — Inspecteur van de Belastingdienst/Noord/kantoor Groningen v SCA Group Holding BV (C-39/13), X AG and Others v Inspecteur van de Belastingdienst Amsterdam (C-40/13), Inspecteur van de Belastingdienst Holland-Noord/kantoor Zaandam v MSA International Holdings BV, MSA Nederland BV (C-41/13)
   (Joined Cases C-39/13 to C-41/13) (1)
   
   ((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))
   2014/C 282/12
   Language of the case: Dutch
   
      Referring court
   
   Gerechtshof te Amsterdam
   
      Parties to the main proceedings
   
   
      Appellants: Inspecteur van de Belastingdienst/Noord/kantoor Groningen (C-39/13), X AG, X1 Holding GmbH, X2 Holding GmbH, X3 Holding GmbH, D1 BV, D2 BV, D3 BV (C-40/13), Inspecteur van de Belastingdienst Holland-Noord/kantoor Zaandam (C-41/13)
   
      Respondents: SCA Group Holding BV (C-39/13), Inspecteur van de Belastingdienst Amsterdam (C-40/13), MSA International Holdings BV, MSA Nederland BV (C-41/13)
   
      Operative part of the judgment
   
   
               1)
            
            
               In Cases C-39/13 and C-41/13, Articles 49 TFEU and 54 TFEU must be interpreted as precluding legislation of a Member State under which a resident parent company can form a single tax entity with a resident sub-subsidiary where it holds that sub-subsidiary through one or more resident companies, but cannot where it holds that sub-subsidiary through non-resident companies which do not have a permanent establishment in that Member State.
            
         
               2)
            
            
               In Case C-40/13, Articles 49 TFEU and 54 TFEU must be interpreted as precluding legislation of a Member State under which treatment as a single tax entity is granted to a resident parent company which holds resident subsidiaries, but is precluded for resident sister companies the common parent company of which neither has its seat in that Member State nor has a permanent establishment there.
            
         
      (1)  OJ C 123, 27.4.2013.