On 14 May 2020, the Court of Justice of the European Union (CJEU) issued its decision in the case C 749/18, which concerns Luxembourg's fiscal unity regime in relation to tax consolidation of the subsidiaries of a parent company resident in another EU Member State. The case involved three Luxembourg companies held (indirectly) by a French parent; Companies B, C, and D. In 2008, Company B constituted a tax-consolidated vertical group with its subsidiary in Luxembourg, which has since been exp…