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

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Volume Title
A1 Alkuperäisartikkeli tieteellisessä aikakauslehdessä
Date
2023-04
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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.
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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