Dette underskud kan i henhold til skattelovens artikel 39 CA kun fratrækkes med en fjerdedel af firmagruppens medlemmers skattepligtige fortjeneste hidrørende fra deres aktiviteter, hvoraf der skal betales almindelig selskabsskat; dette kan ganske vist begrænse denne fordel, men det betyder ikke, at den ikke findes.
The fact that, pursuant to Article 39 CA of the General Tax Code, such losses are only deductible to the tune of one quarter of the profits taxable at the normal rate of corporation tax which each member of the EIG earns from the rest of its activities may limit that advantage, but it cannot call into question its existence.