Opinion Statement ECJ-TF 4/2014 of the CFE on the decision of the European Court of Justice in SCA Group Holding BV et al. (Joined Cases C-39/13, C-40/13 and C-41/13), on the requirements to form a “fiscal unity”

This is an Opinion Statement prepared by CFE ECJ Task Force on SCA Group Holding BV et al. (Joined Cases C-39/13, C-40/13 and C-41/13), submitted to the European Court of Justice, the European Commission and the EU Council in December 2014.