Language of document :

Request for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 24 June 2019 — Veronsaajien oikeudenvalvontayksikkö

(Case C-480/19)

Language of the case: Finnish

Referring court

Korkein hallinto-oikeus

Parties to the main proceedings

Appellant: E

Other party: Veronsaajien oikeudenvalvontayksikkö

Question referred

Are Articles 63 and 65 TFEU to be interpreted as meaning that they preclude a national interpretation according to which income received by a natural person residing in Finland from an undertaking for collective investment in transferable securities based in another Member State of the Union and constituted in accordance with statute within the meaning of the Investment Fund Directive 2009/65/EC 1 (UCITS fund in the form of an investment company) is not, for the purposes of income tax, treated in the same way as income received from a Finnish investment fund constituted in accordance with contract law within the meaning of the same Directive (UCITS fund in contract form), because the legal form of the UCITS located in the other Member State does not correspond to the legal structure of the national investment fund?


1     Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) (OJ 2009 L 302, p. 32).