Box 00014 European economic interest grouping

This box must be ticked by European economic interest groupings regulated by Council Regulation ( EEC ) No 2137/1985 of 25 July 1985, to which the tax regime established 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 inherent to its purpose or those prohibited in section 2 of article 3 of Regulation EEC 2137/1985 of 25 July.

You can consult the specific details of the special tax regime for European Economic Interest Groupings in Chapter 9 of this Practical Manual.