A SCPI v Veronsaajien oikeudenvalvontayksikkö.
| Jurisdiction | European Union |
| Court | Court of Justice (European Union) |
| ECLI | ECLI:EU:C:2022:276 |
| Date | 07 April 2022 |
| Docket Number | C-342/20 |
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12 cases
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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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F S.A. v Dyrektor Krajowej Informacji Skarbowej.
...circulation des capitaux [arrêt du 7 avril 2022, Veronsaajien oikeudenvalvontayksikkö (Exonération des fonds d’investissement contractuels), C‑342/20, EU:C:2022:276, point 45 et jurisprudence 54 En l’occurrence, ainsi qu’il ressort de la demande de décision préjudicielle, le litige en cause......
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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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Familienstiftung v Finanzamt Köln-West.
...esserle ricollegata [sentenza del 7 aprile 2022, Veronsaajien oikeudenvalvontayksikkö (Esenzione dei fondi di investimento contrattuali), C‑342/20, EU:C:2022:276, punto 37 e giurisprudenza 43 Orbene, dalla domanda di pronuncia pregiudiziale risulta che l’aspetto di tale operazione relativo ......
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1 firm's commentaries
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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......
