Cross-Border Group Contribution, Freedom of Establishment and Final Losses

Journal
Helminen, M.
Finland
European Taxation 2021 (Volume 61), No. 2/3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author discusses the impact of the freedom of establishment on the Finnish group contribution system in light of ECJ case law. It also discusses possible next steps that Finland should take in order to bring its group taxation system in line with EU law.