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?
____________