Opinion of Advocate General Campos Sánchez-Bordona delivered on 25 October 2017.

X BV and X NV v Staatssecretaris van Financiën.#Requests for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Articles 49 and 54 TFEU — Freedom of establishment — Tax legislation — Corporation tax — Advantages linked to the formation of a single tax entity– Exclusion of cross-border groups.#Joined Cases C-398/16 and C-399/16.