E, Veronsaajien Oikeudenvalvontayksikkö C-480/19: A Remarkable Case
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A1 Alkuperäisartikkeli tieteellisessä aikakauslehdessä
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en
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11
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Intertax: International Tax Review, Volume 50, issue 4, pp. 367-377
Abstract
Veronsaajien oikeudenvalvontayksikkö C-480/19 (hereafter the E case) is the first case dealing with the taxation of income received by a shareholder in an investment fund in her residence state. While the ultimately decisive element for the court to strike down the Finnish rule at stake seems to have been an inconsistency in Finnish law, the case includes various nuances that are of broader relevance. Foremost, this concerns the rather particular perspective taken in by the court in the comparability analysis that appears to include elements of an equivalence test used in the mutual recognition doctrine – an area that is rarely relevant in direct taxation matters.Description
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Scherleitner, M 2022, 'E, Veronsaajien Oikeudenvalvontayksikkö C-480/19: A Remarkable Case', Intertax: International Tax Review, vol. 50, no. 4, pp. 367-377.