| 000 | 01470nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c146223 _d146223 |
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| 003 | ES-MaIEF | ||
| 005 | 20220823114459.0 | ||
| 007 | ta | ||
| 008 | 220823t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 |
_965108 _aScherleitner, Moritz |
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| 245 | 4 |
_aThe fundamental freedoms and the taxation of dividends received by non-resident investment funds _bsome thoughts on non-discrimination with a special focus on recent ECJ case law _c Moritz Scherleitner |
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| 500 | _aResumen. | ||
| 520 | _aThis 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). | ||
| 650 | 4 |
_944386 _aFONDOS DE INVERSION |
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| 650 | 4 |
_942810 _aDIVIDENDOS |
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| 650 | 4 |
_947837 _aNO RESIDENTES |
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| 650 | 4 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_aDISCRIMINACION _953406 |
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| 650 | 4 |
_968997 _aLIBERTADES FUNDAMENTALES |
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| 650 | 4 |
_aUNION EUROPEA _948644 |
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| 650 | 4 |
_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS |
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| 650 | 4 |
_aJURISPRUDENCIA _947570 |
|
| 773 | 0 |
_9167695 _oOP 2141/2022/6/7 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, n. 6-7, June-July 2022, p. 484-498 |
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| 942 | _cART | ||