AllianzGI-Fonds AEVN contra Autoridade Tributária e Aduaneira.
| Jurisdiction | European Union |
| Celex Number | 62019CJ0545 |
| ECLI | ECLI:EU:C:2022:193 |
| Date | 17 March 2022 |
| Docket Number | C-545/19 |
| Court | Court of Justice (European Union) |
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10 cases
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FL v Autoridade Tributária e Aduaneira.
...Oktober 2013, Welte, C‑181/12, EU:C:2013:662, Rn. 44 und die dort angeführte Rechtsprechung, sowie vom 17. März 2022, AllianzGI-Fonds AEVN, C‑545/19, EU:C:2022:193, Rn. 37 Was im vorliegenden Fall die objektive Vergleichbarkeit der Situationen betrifft, unterliegt im Rahmen der im Ausgangsv......
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Keva and Others v Skatteverket.
...realizar inversiones en sociedades establecidas en Suecia (véase, por analogía, la sentencia de 17 de marzo de 2022, AllianzGI-Fonds AEVN, C‑545/19, EU:C:2022:193, apartado 47 Esta conclusión no queda desvirtuada por la alegación del Gobierno sueco según la cual el principio de no discrimin......
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Opinion of Advocate General Kokott delivered on 29 September 2022.
...Richtlinie 2015/849. 16 Vgl. hierzu meine Schlussanträge in den Rechtssachen Q (C‑133/13, EU:C:2014:2255, Nr. 48) und Allianzgi-Fonds Aevn (C‑545/19, EU:C:2021:372, Nrn. 64 bis 71 und 107) sowie Kokott, J., EU Tax Law, Beck, München, 2022, S. 150 und 151, Rn. 85, S. 152 und 153, Rn. 88. Zu ......
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NO v Autoridade Tributária e Aduaneira.
...Member State or to discourage that Member State’s residents from doing so in other States (judgment of 17 March 2022, AllianzGI-Fonds AEVN, C‑545/19, EU:C:2022:193, paragraph 36 and the case-law 24 In the present case, the national legislation at issue in the main proceedings, as implemente......
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1 firm's commentaries
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Refunds Of WHT ' European Court Decision On Discrimination Of Luxembourg Specialised Investment Fund
...balanced distribution of taxing power between the States) the Court referred to the previous issued decision in the AllianzGI-Fonds AEVN case (C-545/19) and recalled that such a restriction can be justified if the restriction in question is aimed at protecting the exercise of the taxing rig......