2 The requests have been made in three sets of proceedings, between (i) the Inspecteur van de Belastingdienst/Noord/kantoor Groningen (Inspector of the Tax and Customs Administration, North/Groningen office) and SCA Group Holding BV (‘SCA’), (ii) X AG (‘X’), X1 Holding GmbH, X2 Holding GmbH, X3 Holding GmbH (‘X3’), D1 BV (‘D1’), D2 BV (‘D2’) and D3 BV, on the one hand, and the Inspecteur van de Belastingdienst Amsterdam (Inspector of the Tax and Customs Administration, Amsterdam), on the other hand, and (iii) the Inspecteur van de Belastingdienst Holland-Noord/kantoor Zaandam (Inspector of the Tax and Customs Administration, Holland-North/Zaandam office), on the one hand, and MSA International Holdings BV (‘MSA’) and MSA Nederland BV, on the other hand, concerning the formation of tax entities.
2 Respektive begäran har framställts i tre mål, det första mellan Inspecteur van de Belastingdienst/Noord/kantoor Groningen och SCA Group Holding BV (nedan kallat SCA), det andra mellan å ena sidan X AG (nedan kallat X), X1 Holding GmbH, X2 Holding GmbH, X3 Holding GmbH (nedan kallat X3), D1 BV (nedan kallat D1), D2 BV (nedan kallat D2) och D3 BV och, å andra sidan, Inspecteur van de Belastingdienst Amsterdam, samt det tredje mellan, å ena sidan, Inspecteur van de Belastingdienst Holland-Noord/kantoor Zaandam och, å andra sidan, MSA International Holdings BV (nedan kallat MSA) och MSA Nederland BV, angående bildandet av skattemässiga enheter.EurLex-2 EurLex-2