Comparing Tax Entities in a European Perspective Part I The Issue of Comparable Situations Required for Being Covered by European Union Law

Against the backdrop of recent practices of the Court of Justice of the European Union, 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 first article.