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
By: Scherleitner, Moritz
.
Material type: 
ArticleSubject(s): FONDOS DE INVERSION | DIVIDENDOS | NO RESIDENTES | IMPUESTOS | DISCRIMINACION | LIBERTADES FUNDAMENTALES | UNION EUROPEA | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | JURISPRUDENCIA
In:
Intertax v. 50, n. 6-7, June-July 2022, p. 484-498Summary: 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).
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2022/6/7-2 (Browse shelf) | Available | OP 2141/2022/6/7-2 |
Browsing IEF Shelves Close shelf browser
| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 2141/2022/5-7 Analysis of Turkey’s controlled foreign company regime | OP 2141/2022/6/7 Intertax | OP 2141/2022/6/7-1 The world split in two and the future of the international tax system | OP 2141/2022/6/7-2 The fundamental freedoms and the taxation of dividends received by non-resident investment funds | OP 2141/2022/6/7-3 What's in a name? | OP 2141/2022/6/7-4 Is the inheritance and gift tax a reasonable alternative for the net wealth tax? | OP 2141/2022/6/7-5 Is there a need for a directive on Pillar Two? |
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).
Click on an image to view it in the image viewer
There are no comments for this item.