On 4 September 2008, Advocate General (AG) Juliane Kokott of the European Court of Justice (ECJ) gave her opinion in the case of Société Papillon v. Ministère du budget, des comptes publics et de la fonction publique (C-418/07). The French Supreme Court (Conseil d'Etat) had requested a preliminary ruling from the ECJ on 12 September In this case, the AG concluded that the French legislation on group consolidation (régime d'intégration fiscale), contained in Art. 223 A et seq. of the Code général des impôts (CGI), under which a French parent company cannot include in the group for tax consolidation purposes...