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Practical Handbook for Companies 2021

Box 00014 European economic interest grouping

This box should be ticked for European Economic Interest Groupings governed by Council Regulation (CEE) No 2137/1985 of 25 July 1985, to which the tax regime laid down in Articles 43 and 44 of the LIS applies.

This tax regime shall not apply in the tax period in which the European Economic Interest Grouping carries out activities other than those which form part of its object or are prohibited by Article 3(2) of Regulation EEC 2137/1985 of 25 July 1985.

For details of the special tax regime for European Economic Interest Groupings, see Chapter 9 of this Practical Handbook.