Anvendes undtagelsen i skattelovens artikel 39 CA i underskudsperioden, kan hvert medlem af firmagruppen følgelig få reduceret det grundlag, som under almindelige omstændigheder ville skulle beskattes i medfør af skattelovens artikel 39 C, andet afsnit.
Consequently, the application of the exception provided for in Article 39 CA of the General Tax Code makes possible, during the loss-making period, a reduction, by each of the EIG’s members, of the base which would normally be taxable under the second paragraph of Article 39 C of the General Tax Code.