The Fundamental Freedoms and the Taxation of Dividends Received by Non-resident Investment Funds: Some Thoughts on Non-discrimination With a Special Focus on Recent ECJ Case Law

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A1 Alkuperäisartikkeli tieteellisessä aikakauslehdessä
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2022-06

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Department of Accounting

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Mcode

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Language

en

Pages

15
484-498

Series

Intertax, Volume 50, issue 6-7

Abstract

This objective of this article is to discuss outbound cases involving investment funds focusing particularly on the issue of discrimination. The motivation to engage in this inquiry is two-fold. On the one hand, the fund taxation systems in Fidelity and Köln-Aktie Deka Funds include requirements not found in those fund taxation regimes subject to ECJ scrutiny long ago. It is of interest to analyse to what extent this can make a difference. Secondly, the opinions of AG Saugmandsgaard Øe in A SCPI and AG Kokott in Allianzgi merit a closer examination. In the case of the former, it is the AG’s unique approach to comparability that necessitates analysis. In the latter case, it is the variety of far-reaching questions raised by this complex case

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Publisher Copyright: © 2022. Kluwer Law International BV, The Netherlands

Keywords

A scpi, Allianzgi, Comparability, Ecj, Eu law, Fidelity, Fundamental freedoms, Investment funds, Köln-aktie deka funds

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Citation

Scherleitner, M 2022, ' The Fundamental Freedoms and the Taxation of Dividends Received by Non-resident Investment Funds : Some Thoughts on Non-discrimination With a Special Focus on Recent ECJ Case Law ', Intertax, vol. 50, no. 6-7, pp. 484-498 . < https://kluwerlawonline.com/journalarticle/Intertax/50.6/TAXI2022046 >

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https://urn.fi/URN:NBN:fi:aalto-202208245014

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