L Fund v Finanzamt D.
| Jurisdiction | European Union |
| Court | Court of Justice (European Union) |
| ECLI | ECLI:EU:C:2023:339 |
| Docket Number | C-537/20 |
| Date | 27 April 2023 |
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9 cases
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Keva and Others v Skatteverket.
...de la Unión y, en particular, las libertades fundamentales garantizadas por el Tratado FUE (sentencias de 27 de abril de 2023, L Fund, C‑537/20, EU:C:2023:339, apartado 41 y jurisprudencia citada, y de 7 de septiembre de 2023, Cartrans Preda, C‑461/21, EU:C:2023:632, apartado 61). 39 Por lo......
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Familienstiftung v Finanzamt Köln-West.
...garantire il conseguimento dell’obiettivo perseguito e non eccede quanto è necessario per raggiungerlo (sentenza del 27 aprile 2023, L Fund, C‑537/20, EU:C:2023:339, punto 66 e giurisprudenza 67 Occorre analizzare se la normativa oggetto del procedimento principale possa essere oggettivamen......
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BA v Finanzamt X.
...de la libre circulación de capitales y pagos tal y como la define el artículo 63 [TFUE]» (sentencia de 27 de abril de 2023, L Fund, C‑537/20, EU:C:2023:339, apartado 44 y jurisprudencia 55 El Tribunal de Justicia ha declarado también que, en consecuencia, es necesario distinguir las diferen......
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X BV contre Staatssecretaris van Financiën.
...la différence de traitement résultant de ladite législation reflète une différence de situation objective (arrêt du 27 avril 2023, L Fund, C‑537/20, EU:C:2023:339, point 54 et jurisprudence 49 Ainsi qu’il est relevé au point 29 du présent arrêt, la législation nationale en cause au principa......
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2 firm's commentaries
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French SCPIs Investing In Irish Property
...(C-342/20), Finnish tax rules which required investment funds to be based in contract was held to violate the EU rules. A more recent case (C537/20) concerned German rules which imposed tax on a Luxembourg fund investing in Germany. German funds were not exposed to such treatment, but inste......
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Refunds Of WHT ' European Court Decision On Discrimination Of Luxembourg Specialised Investment Fund
...Fund ("SIF") existing under the laws of Luxembourg is considered partially liable for corporate income tax on German real estate income (Case C-537/20 from 27 April The request for preliminary ruling was filed by the German Bundesfinanzhof ("Federal Finance Court"). The claimant in the main......
1 books & journal articles
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Sobre la actividad reciente, en materia tributaria, del TJUE en relación con las libertades comunitarias
...de activos, un importe equivalente al pleno valor de mercado de los activos”. 2. La STJUE (Sala Primera) de 27 de abril de 2023, L Fund, (C537/20), tiene por objeto una petición de decisión prejudicial planteada por el Tribunal Supremo de lo Tributario de Alemania, mediante resolución recib......