The present article addresses the issue of discriminatory taxation of investments through investment funds from a source country perspective. It focuses on the pending case of Aberdeen Property Fininvest Alpha Oy and analyzes the recently released opinion of Avocat Général Mzák. The authors defend a specific comparability criterion to be applicable when investment funds are involved, in order to establish whether or not there is a discrimination that hinders the European Community (EC) fundamental freedoms and, if so, which of them.
EC Tax Review