L Fund v Finanzamt D.
| Jurisdiction | European Union |
| Celex Number | 62020CJ0537 |
| ECLI | ECLI:EU:C:2023:339 |
| Date | 27 April 2023 |
| Docket Number | C-537/20 |
| Court | Court of Justice (European Union) |
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7 cases
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Opinion of Advocate General Kokott delivered on 11 July 2024.
...nel prosieguo come forme diverse di ostacolo alla libera circolazione dei capitali. 8 V., ex multis, sentenza del 27 aprile 2023, L Fund (C‑537/20, EU:C:2023:339, punto 41 e la giurisprudenza ivi 9 V., ex multis, sentenza del 7 aprile 2022, Veronsaajien oikeudenvalvontayksikkö (Esenzione de......
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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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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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SC Cartrans Preda SRL v Direcţia Generală Regională a Finanţelor Publice Ploieşti - Administraţia Judeţeană a Finanţelor Publice Prahova.
...fondamentali garantite dal Trattato FUE (sentenze del 25 luglio TTL, C‑553/16, EU:C:2018:604, punto 44, e del 27 aprile 2023, L Fund, C‑537/20, EU:C:2023:339, punto 41 e giurisprudenza ivi 62 L’articolo 56 TFUE osta all’applicazione di qualsiasi normativa nazionale che abbia l’effetto di re......
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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......