Court of Justice 22 October 2026, C-287/25 (Opinion of Advocate General Kokott delivered on 22 October 2026.)

Provisional text OPINION OF ADVOCATE GENERAL KOKOTT delivered on 22 October 2026 (1) Joined Cases C‑287/25 to C‑289/25 OPmobility and Others (Request for a preliminary ruling from the Conseil d’État (Council of State, France)) ( Request for a preliminary ruling – Freedom of establishment – Articles 49 and 54 TFEU – Tax legislation – Corporation tax – Cross-border groups – Transfer of final losses