Against the backdrop of recent practices of the Court of Justice of the European Union (CJEU), these articles will seek to analyse which group structures are assumed to be comparable and are thus tax entities protected by the European Union (EU), and which group structures are assumed to be non-comparable and thus do not constitute tax entities protected by the EU. This is covered in two consecutive articles. This is the second article. The first article was published in INTERTAX vol. XX.
Due to unforeseen circumstances with the publication, it has been necessary to publish this part II of a double article before part I . Part I will be published in the next issue of INTERTAX.Intertax