Mutual recognition in investment fund taxation? A reflection based on recent ECJ case law
Loading...
Access rights
openAccess
Journal Title
Journal ISSN
Volume Title
A1 Alkuperäisartikkeli tieteellisessä aikakauslehdessä
This publication is imported from Aalto University research portal.
View publication in the Research portal
View/Open full text file from the Research portal
Other link related to publication
View publication in the Research portal
View/Open full text file from the Research portal
Other link related to publication
Author
Date
2023-04
Department
Major/Subject
Mcode
Degree programme
Language
en
Pages
38
Series
Maastricht Journal of European and Comparative Law
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.Description
Keywords
Other note
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, vol. 30, no. 2, pp. 132-169 . https://doi.org/10.1177/1023263X231189684