Article: The Fundamental Freedoms and the Taxation of Dividends Received by Non-resident Investment Funds: Some Thoughts on Non-discrimination With a Special Focus on Recent ECJ Case Law - Intertax View Article: The Fundamental Freedoms and the Taxation of Dividends Received by Non-resident Investment Funds: Some Thoughts on Non-discrimination With a Special Focus on Recent ECJ Case Law by - Intertax Article: The Fundamental Freedoms and the Taxation of Dividends Received by Non-resident Investment Funds: Some Thoughts on Non-discrimination With a Special Focus on Recent ECJ Case Law 50 6/7

This objective of this article is to discuss outbound cases involving investment funds focusing particularly on the issue of discrimination. The motivation to engage in this inquiry is two-fold. On the one hand, the fund taxation systems in Fidelity and Köln-Aktie Deka Funds include requirements not found in those fund taxation regimes subject to ECJ scrutiny long ago. It is of interest to analyse to what extent this can make a difference. Secondly, the opinions of AG Saugmandsgaard Øe in A SCPI and AG Kokott in Allianzgi merit a closer examination. In the case of the former, it is the AG’s unique approach to comparability that necessitates analysis. In the latter case, it is the variety of far-reaching questions raised by this complex case.

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