000			02005nab a2200277 c 4500
999			_c146848 _d146848
003			ES-MaIEF
005			20221128185239.0
007			ta
008			221128t2022 ne ||||o |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_970253 _aTallgren, Anna
245		0	_aTaxation of corporate-based investment funds in Finland _helectrónico _bA SCPI (Case C-342/20) as an example of discriminatory treatment based on legal form _c Anna Tallgren and Janne Juusela
500			_aResumen.
520			_aThis article analyses the decision handed down by the ECJ in Case C-342/20, which pertains to the tax treatment of a French investment fund in Finland. The Finnish withholding tax regime applied to foreign investment funds has been challenged in several tax disputes since Aberdeen in 2009. In 2020, the Finnish legislator enacted new legislation on the tax treatment of foreign investment funds. The compatibility of this legislation with the free movement of capital is at the centre of the ECJ decision discussed in this article. The ECJ ruling in Case C-342/20 follows closely the way paved by earlier ECJ case law where unfavourable tax treatment of non-resident investors has been found to be widely incompatible with the fundamental freedoms. After this decision, it should be clear that cross-border payments of dividends and other investment income from EU Member States cannot be subject to disadvantageous tax treatment solely based on the legal form of the non-resident investors.
650		4	_aFONDOS DE INVERSION _944386
650		4	_aINVERSIONES EXTRANJERAS _945091
650		4	_aFINLANDIA _944296
650		4	_aIMPUESTOS _947460
650		4	_aMOVIMIENTO DE CAPITALES _947812
650		4	_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS _948611
650		4	_aJURISPRUDENCIA _947570
650		4	_aUNION EUROPEA _948644
700			_93840 _aJuusela, Janne
773	0		_9167769 _oFCM/2022/2 _tFinance and Capital Markets _x 2666-8041 _g v. 24, n. 2, 2022, 10 p.
942			_cRE