Opinion Statement ECJ-TF 4/2015 on the Decision of the European Court of Justice in Groupe Steria SCA (Case C-386/14), on the French Intégration Fiscale

This is an Opinion Statement prepared by the CFE ECJ Task Force on Groupe Steria SCA (Case C-386/14),1 in respect of which the Second Chamber of the Court of Justice of the European Union (ECJ) delivered its decision on 2 September 2015, following the Opinion of Advocate General Kokott of 11 June 2015.2 The decision, which has also been the subject of an ECJ Press Release,3 further interprets the freedom of establishment in the context of the French intégration fiscale and clarifies that taxpayers can claim some benefits of a group taxation regime even if EU law would not allow for the full benefit of such a regime. It also confirms that an option granted to Member States under secondary EU legislation cannot justify a breach of the fundamental freedoms.