Court of Justice (Second Chamber) 12 June 2014, C‑39/13 to C‑41/13 (Inspecteur van de Belastingdienst/Noord/kantoor Groningen and Others v SCA Group Holding BV and Others.)

JUDGMENT OF THE COURT (Second Chamber) 12 June 2014 ( *1 ) ‛Freedom of establishment — Corporation tax — Single tax entity formed by companies in the same group — Request — Grounds for refusal — Seat of one or more intermediate companies, or of the parent company, located in another Member State — No permanent establishment in the State of taxation’ In Joined Cases C‑39/13 to C‑41/13, REQUESTS