Opinion of Advocate General Kokott in the case Groupe Steria.
Kokott proposes to the Court that the question referred by the Cour administrative d'appel de Versailles should be answered as follows: The freedom of establishment under Article 43(1) EC and Article 48 EC precludes legislation of a Member State which under a special rule on group taxation available only to domestic companies allows group companies to deduct the charges relating to holdings in other group companies when this deduction is otherwise excluded. 

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Rubriek: Europees belastingrecht

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