Scherleitner, Moritz
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 / Moritz Scherleitner
Resumen.
This article discusses outbound cases involving investment funds focusing particularly on the issue of discrimination. The significance of investment fund increased, as well as the number of ECJ cases dealing with fundamental freedoms in this field. In this respect, the author closer examines the ECJ cases Fidelity (C-480/16) and Köln-Aktie Deka Funds (C-156/17), and the AG's opinions A SCPI (C-342/20) and Allianzgi (C-545/19).
FONDOS DE INVERSION
DIVIDENDOS
NO RESIDENTES
IMPUESTOS
DISCRIMINACION
LIBERTADES FUNDAMENTALES
UNION EUROPEA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
JURISPRUDENCIA
Intertax 0165-2826 v. 50, n. 6-7, June-July 2022, p. 484-498
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 / Moritz Scherleitner
Resumen.
This article discusses outbound cases involving investment funds focusing particularly on the issue of discrimination. The significance of investment fund increased, as well as the number of ECJ cases dealing with fundamental freedoms in this field. In this respect, the author closer examines the ECJ cases Fidelity (C-480/16) and Köln-Aktie Deka Funds (C-156/17), and the AG's opinions A SCPI (C-342/20) and Allianzgi (C-545/19).
FONDOS DE INVERSION
DIVIDENDOS
NO RESIDENTES
IMPUESTOS
DISCRIMINACION
LIBERTADES FUNDAMENTALES
UNION EUROPEA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
JURISPRUDENCIA
Intertax 0165-2826 v. 50, n. 6-7, June-July 2022, p. 484-498