Request for a preliminary ruling from the Helsingin hallinto-oikeus (Finland) lodged on 23 July 2020 – A SCPI

(Case C-342/20)

Language of the case: Finnish

Referring court

Helsingin hallinto-oikeus

Parties to the main proceedings

Applicant: A SCPI

Other party: Veronsaajien oikeudenvalvontayksikkö

Question referred

Are Articles 49, 63 and 65 TFEU to be interpreted as meaning that they preclude national legislation under which only foreign open-ended investment funds constituted by contract can be regarded as equivalent to Finnish investment funds exempt from income tax, meaning that foreign investment funds established in a legal form other than by contract are subject to withholding tax in Finland, even though there are otherwise no significant objective differences between their situation and that of Finnish investment funds?

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