Communication: judgment No. 0342 of 2020

IDENTIFIER
62020CA0342
LANGUAGE
English
COURT
Court of Justice of the European Union
AG OPINION
NO
REFERENCES MADE
3
REFERENCED
1
DOCUMENT TYPE
Communication: judgment

Judgment



30.5.2022   

EN

Official Journal of the European Union

C 213/9


Judgment of the Court (Second Chamber) of 7 April 2022 (request for a preliminary ruling from the Helsingin hallinto-oikeus — Finland) — A SCPI

(Case C-342/20) (1)

(Reference for a preliminary ruling - Taxation - Articles 63 and 65 TFEU - Free movement of capital - Restrictions - Tax on the income of legal persons - Exemption for investment funds - Conditions for exemption - Condition related to the fund being in contractual form)

(2022/C 213/09)

Language of the case: Finnish

Referring court

Helsingin hallinto-oikeus

Parties to the main proceedings

Applicant: A SCPI

Interested party: Veronsaajien oikeudenvalvontayksikkö

Operative part of the judgment

Articles 63 and 65 TFEU must be interpreted as precluding national legislation which, by limiting entitlement to the exemption of rental income and of profits from the disposal of immovable property or shares in companies owning immovable property solely to investment funds constituted in accordance with contract law, excludes from entitlement to that exemption a non-resident alternative investment fund constituted in accordance with statute, even though that fund, which benefits from a system of tax transparency in the Member State in which it is established, is not subject to income tax in that latter Member State.


(1)  OJ C 339, 12.10.2020.



Citations

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