Group Taxation and EU Law

Abstract This paper sets out to analyse obligations under EU law (Art. 49 TFEU) to grant tax benefits linked with group taxation outside profit and loss consolidation to cross-border groups that have not entered into a group taxation arrangement. The analysis is based on the example of Norwegian group taxation. The study examines the current case law of the ECJ and the EFTA Court. The tax implications for the Member States concerned are highlighted. Furthermore, the study proposes avenues for the legal structuring of group taxation legislation in accordance with EU law.