Mutual recognition in investment fund taxation? A reflection based on recent ECJ case law

Scherleitner, Moritz

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Mutual recognition in investment fund taxation? A reflection based on recent ECJ case law

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Title:	Mutual recognition in investment fund taxation? A reflection based on recent ECJ case law
Author(s):	Scherleitner, Moritz
Date:	2023-08
Language:	en
Pages:	38
Department:	Department of Accounting Department of Accounting
Series:	Maastricht Journal of European and Comparative Law
ISSN:	1023-263X 2399-5548
DOI-number:	10.1177/1023263X231189684
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This publication is imported from Aalto University Research information portal: https://research.aalto.fi > View this publication in Research information portal > Other link related to publication (Research information portal) > View/Open full text file from Research information portal
Citation: Scherleitner , M 2023 , ' Mutual recognition in investment fund taxation? A reflection based on recent ECJ case law ' , Maastricht Journal of European and Comparative Law . https://doi.org/10.1177/1023263X231189684
Abstract: Recent ECJ case law regarding the taxation of investment funds seems to include elements of mutual recognition, which is a rare phenomenon in the Court's doctrine on direct taxation. Expanding on the rather clear positions of the Court in E, Veronsaajien oikeudenvalvontayksikkö (Case C-480/19) and A SCPI (Case C-342/20), this two-part article strives towards taking a comprehensive and more systematic examination of the issue. Embedded into a broader dogmatic analysis, it will, with certain qualifiers, conclude that mutual recognition elements can be of relevance to the Court when testing national fund taxation systems under the fundamental freedoms.

Permanent link to this item: http://urn.fi/URN:NBN:fi:aalto-202308305346 Email this Export to RefWorks QR Code Print BibTex Tweet