Joined Cases C-39/13 to C-41/13: Judgment of the Court (Second Chamber) of 12 June 2014 (requests for preliminary rulings from the Gerechtshof Amsterdam — Netherlands) — Inspecteur van de Belastingdienst/Noord/kantoor Groningen v SCA Group Holding BV (C-39/13), X AG and Others v Inspecteur van de Belastingdienst Amsterdam (C-40/13), Inspecteur van de Belastingdienst Holland-Noord/kantoor Zaandam v MSA International Holdings BV, MSA Nederland BV (C-41/13) (Freedom of establishment — Corporation tax — Single tax entity formed by companies in the same group — Request — Grounds for refusal — Seat of one or more intermediate companies, or of the parent company, located in another Member State — No permanent establishment in the State of taxation)