A SCPI v Veronsaajien oikeudenvalvontayksikkö.
| Jurisdiction | European Union |
| Celex Number | 62020CJ0342 |
| ECLI | ECLI:EU:C:2022:276 |
| Docket Number | C-342/20 |
| Date | 07 April 2022 |
| Court | Court of Justice (European Union) |
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8 cases
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Opinion of Advocate General Kokott delivered on 11 July 2024.
...il tedesco. 2 Sentenza del 7 aprile 2022, Veronsaajien oikeudenvalvontayksikkö (Esenzione dei fondi di investimento contrattuali) (C‑342/20, EU:C:2022:276). 3 Direttiva del Parlamento europeo e del Consiglio del 13 luglio 2009 concernente il coordinamento delle disposizioni legislative, reg......
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Gallaher Limited v The Commissioners for Her Majesty's Revenue & Customs.
...Sinne Urteil vom 7. April 2022, Veronsaajien oikeudenvalvontayksikkö [Steuerbefreiung von in Vertragsform errichteten Investmentfonds], C‑342/20, EU:C:2022:276, Rn. 35 und die dort angeführte 56 Der Gerichtshof hat entschieden, dass eine nationale Regelung, die nur auf Beteiligungen anwendb......
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Keva and Others v Skatteverket.
...de capitales [sentencia de 7 de abril de 2022, Veronsaajien oikeudenvalvontayksikkö (Exención de los fondos de inversión contractuales), C‑342/20, EU:C:2022:276, apartado 90 y jurisprudencia 69 Además, procede observar que, a diferencia del asunto que dio lugar a la sentencia de 22 de octub......
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NO v Autoridade Tributária e Aduaneira.
...in the main proceedings (judgment of 7 April 2022, Veronsaajien oikeudenvalvontayksikkö (Exemption of contractual investment funds), C‑342/20, EU:C:2022:276, paragraph 18 According to the Court’s settled case-law, in order to determine whether national legislation falls within the scope of ......
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2 firm's commentaries
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French SCPIs Investing In Irish Property
...has, in a number of instances, declared that such rules violate the freedom of movement of capital principles of EU law. In one Finnish case (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) c......
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Comparability Of Investment Funds ' Another Finnish Referral To The Court Of Justice Of The European Union ' Another Positive Signal
...Advocate General's opinion (the "Opinion") on Finnish CJEU case C-342/20 (the "Case") has been The Opinion is very interesting as the Case reviews the comparability of a foreign investment fund to Finnish funds and, consequently, the possibility for a foreign investment fund to obtain a wit......