Group Taxation Regimes Across the European Union: A Domestic Tax Regime Beyond Borders?

Abstract

In this note, the author discusses the impact of the freedom of establishment on group taxation rules across several EU Member States (France, Luxembourg and the Netherlands), The selection of these Member States was linked to the fact that they were involved in the ECJ case law highlighted as part of this note. in light of the recent ECJ decision in Manitou BF (C-407/22), FR: ECJ, 11 May 2023, Case C-407/22, Ministre de l’Economie, des Finances et de la Relance v. Manitou BF SA, ECLI:EU:C:2023:392, Case Law IBFD. as well as older ECJ case law. It also discusses practical examples that demonstrate the value of group taxation rules for taxpayers amid European and international tax developments.