Court of Justice 4 September 2008, C-418/07 (Société Papillon v Ministère du Budget, des Comptes publics et de la Fonction publique.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. This reference for a preliminary ruling from the French Conseil d’État (Council of State) concerns provisions of the of the French Code Général des Impôts (General Tax Code, ‘the CGI’) on group taxation. 2.