Reports of Cases

not yet published (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• EC Treaty (Amsterdam), Article 49 : paragraph 19
• EC Treaty (Amsterdam), Article 56 : paragraph 19
• TFEU - Protocol No 3 -A23 : paragraph 25
• TFEU, Article 56 : paragraphs 1, 19, 28, 32
• TFEU, Article 63 : paragraphs 1, 19, 28, 32, 39, 45, 46, 55, 87
• TFEU, Article 63 -P1 : paragraph 40
• TFEU, Article 65 -P1LA : paragraphs 46 - 48
• TFEU, Article 65 -P3 : paragraphs 47, 48
• TFEU, Article 252 -L2 : paragraph 22
• Directive 85/611 : paragraphs 3, 14
• Court of Justice - Rules of Procedure (2012) -A83 : paragraph 20
• Court of Justice - Judgment C -182/08 -N51 : paragraph 37
• Court of Justice - Judgment C -284/09 -N58 : paragraph 56
• Court of Justice - Judgment C -35/11 -N90 : paragraph 33
• Court of Justice - Judgment C -338/11 -N15 : paragraph 40
• Court of Justice - Judgment C -338/11 -N17 : paragraph 44
• Court of Justice - Judgment C -338/11 -N23 : paragraph 48
• Court of Justice - Judgment C -338/11 -N28 : paragraph 51
• Court of Justice - Judgment C -338/11 -N42 : paragraph 56
• Court of Justice - Judgment C -338/11 -N47 : paragraph 70
• Court of Justice - Judgment C -338/11 -N48 : paragraph 71
• Court of Justice - Judgment C -338/11 -N50 : paragraph 79
• Court of Justice - Judgment C -338/11 -N51 : paragraph 80
• Court of Justice - Judgment C -387/11 -N48 : paragraph 53
• Court of Justice - Judgment C -387/11 -N49 : paragraph 54
• Court of Justice - Judgment C -387/11 -N50 : paragraph 55
• Court of Justice - Judgment C -190/12 -N55 : paragraph 47
• Court of Justice - Judgment C -190/12 -N56 : paragraph 47
• Court of Justice - Judgment C -303/12 -N68 : paragraph 69
• Court of Justice - Judgment C -385/12 -N21 : paragraph 33
• Court of Justice - Judgment C -252/14 -N48 : paragraph 50
• Court of Justice - Judgment C -252/14 -N49 : paragraph 51
• Court of Justice - Judgment C -464/14 -N56 : paragraph 64
• Court of Justice - Judgment C -48/15 -N41 : paragraph 37
• Court of Justice - Opinion C -480/16 : paragraphs 20 - 24, 82, 84
• Court of Justice - Judgment C -106/16 -N23 : paragraph 23
• Court of Justice - Judgment C -106/16 -N24 : paragraph 23
• Court of Justice - Judgment C -126/16 -N31 : paragraph 22
• Court of Justice - Judgment C -214/16 -N27 : paragraph 23

Operative part

• Interprets : TFEU, Article 63

Opinion

• EC Treaty (Amsterdam), Article 49 : points 1, 10, 11, 16
  
• EC Treaty (Amsterdam), Article 56 : points 1, 10, 11, 16, 23, 28, 35, 82
  
• EC Treaty (Amsterdam), Article 56 -P1 : point 24
  
• TFEU, Article 56 : points 1, 11, 16
  
• TFEU, Article 63 : points 1, 11, 16, 82
  
• TFEU, Article 65 -P1LA : point 55
  
• TFEU, Article 267 : points 25, 47
  
• Directive 85/611 : points 2, 14
  
• Directive 85/611 -A44P3 : point 14
  
• Court of Justice - Judgment C -279/93 -N31 : point 14
  
• Court of Justice - Judgment C -80/94 -N24 : points 76, 77
  
• Court of Justice - Judgment C -136/00 -N41 : points 76, 77
  
• Court of Justice - Judgment C -436/00 -N53 : points 76, 77
  
• Court of Justice - Judgment C -452/04 -N10 : point 19
  
• Court of Justice - Judgment C -452/04 -N11 : point 19
  
• Court of Justice - Judgment C -452/04 -N12 : point 19
  
• Court of Justice - Judgment C -452/04 -N13 : point 19
  
• Court of Justice - Judgment C -452/04 -N14 : point 19
  
• Court of Justice - Judgment C -452/04 -N15 : point 19
  
• Court of Justice - Judgment C -452/04 -N16 : point 19
  
• Court of Justice - Judgment C -452/04 -N17 : point 19
  
• Court of Justice - Judgment C -452/04 -N18 : point 19
  
• Court of Justice - Judgment C -452/04 -N19 : point 19
  
• Court of Justice - Judgment C -452/04 -N2 : point 19
  
• Court of Justice - Judgment C -452/04 -N20 : point 19
  
• Court of Justice - Judgment C -452/04 -N21 : point 19
  
• Court of Justice - Judgment C -452/04 -N22 : point 19
  
• Court of Justice - Judgment C -452/04 -N23 : point 19
  
• Court of Justice - Judgment C -452/04 -N24 : point 19
  
• Court of Justice - Judgment C -452/04 -N25 : point 19
  
• Court of Justice - Judgment C -452/04 -N26 : point 19
  
• Court of Justice - Judgment C -452/04 -N27 : point 19
  
• Court of Justice - Judgment C -452/04 -N28 : point 19
  
• Court of Justice - Judgment C -452/04 -N29 : point 19
  
• Court of Justice - Judgment C -452/04 -N3 : point 19
  
• Court of Justice - Judgment C -452/04 -N30 : point 19
  
• Court of Justice - Judgment C -452/04 -N31 : point 19
  
• Court of Justice - Judgment C -452/04 -N32 : point 19
  
• Court of Justice - Judgment C -452/04 -N33 : point 19
  
• Court of Justice - Judgment C -452/04 -N34 : point 19
  
• Court of Justice - Judgment C -452/04 -N35 : point 19
  
• Court of Justice - Judgment C -452/04 -N36 : point 19
  
• Court of Justice - Judgment C -452/04 -N37 : point 19
  
• Court of Justice - Judgment C -452/04 -N38 : point 19
  
• Court of Justice - Judgment C -452/04 -N39 : point 19
  
• Court of Justice - Judgment C -452/04 -N4 : point 19
  
• Court of Justice - Judgment C -452/04 -N40 : point 19
  
• Court of Justice - Judgment C -452/04 -N41 : point 19
  
• Court of Justice - Judgment C -452/04 -N42 : point 19
  
• Court of Justice - Judgment C -452/04 -N43 : point 19
  
• Court of Justice - Judgment C -452/04 -N44 : point 19
  
• Court of Justice - Judgment C -452/04 -N45 : point 19
  
• Court of Justice - Judgment C -452/04 -N47 : point 19
  
• Court of Justice - Judgment C -452/04 -N5 : point 19
  
• Court of Justice - Judgment C -452/04 -N6 : point 19
  
• Court of Justice - Judgment C -452/04 -N7 : point 19
  
• Court of Justice - Judgment C -452/04 -N8 : point 19
  
• Court of Justice - Judgment C -452/04 -N9 : point 19
  
• Court of Justice - Opinion C -298/05 -N189 : point 71
  
• Court of Justice - Judgment C -379/05 -N78 : point 57
  
• Court of Justice - Judgment C -194/06 : point 67
  
• Court of Justice - Judgment C -194/06 -N42 : point 57
  
• Court of Justice - Judgment C -194/06 -N43 : point 57
  
• Court of Justice - Judgment C -194/06 -N44 : point 57
  
• Court of Justice - Judgment C -194/06 -N45 : point 57
  
• Court of Justice - Judgment C -194/06 -N46 : point 57
  
• Court of Justice - Judgment C -194/06 -N47 : point 57
  
• Court of Justice - Judgment C -194/06 -N65 : point 57
  
• Court of Justice - Judgment C -293/06 -N39 : point 76
  
• Court of Justice - Judgment C -282/07 -N38 : point 14
  
• Court of Justice - Judgment C -282/07 -N39 : point 14
  
• Court of Justice - Judgment C -303/07 -N42 : point 33
  
• Court of Justice - Judgment C -303/07 -N43 : point 34
  
• Court of Justice - Judgment C -303/07 -N50 : point 44
  
• Court of Justice - Judgment C -303/07 -N51 : point 44
  
• Court of Justice - Judgment C -303/07 -N52 : point 44
  
• Court of Justice - Judgment C -303/07 -N53 : point 44
  
• Court of Justice - Judgment C -303/07 -N54 : point 44
  
• Court of Justice - Judgment C -303/07 -N55 : point 44
  
• Court of Justice - Judgment C -303/07 -N56 : point 44
  
• Court of Justice - Judgment C -303/07 -N73 : point 70
  
• Court of Justice - Judgment C -377/07 -N53 : point 76
  
• Court of Justice - Judgment C -418/07 : point 67
  
• Court of Justice - Judgment C -436/08 : point 24
  
• Court of Justice - Opinion C -493/09 -N38 : point 71
  
• Court of Justice - Judgment C -233/09 -N26 : point 17
  
• Court of Justice - Judgment C -284/09 -N55 : point 33
  
• Court of Justice - Judgment C -284/09 -N56 : point 34
  
• Court of Justice - Judgment C -284/09 -N57 : point 35
  
• Court of Justice - Judgment C -498/10 -N22 : point 20
  
• Court of Justice - Judgment C -338/11 : points 40, 41, 46, 48, 50, 51
  
• Court of Justice - Judgment C -338/11 -N15 : point 24
  
• Court of Justice - Judgment C -338/11 -N17 : point 27
  
• Court of Justice - Judgment C -338/11 -N28 : point 38
  
• Court of Justice - Judgment C -338/11 -N32 : point 46
  
• Court of Justice - Judgment C -338/11 -N47 : point 63
  
• Court of Justice - Judgment C -338/11 -N48 : point 64
  
• Court of Justice - Judgment C -338/11 -N51 : point 69
  
• Court of Justice - Judgment C -338/11 -N52 : point 70
  
• Court of Justice - Judgment C -387/11 -N48 : point 33
  
• Court of Justice - Judgment C -387/11 -N49 : point 34
  
• Court of Justice - Judgment C -387/11 -N50 : point 35
  
• Court of Justice - Judgment C -190/12 : points 46, 50
  
• Court of Justice - Judgment C -190/12 -N42 : point 27
  
• Court of Justice - Judgment C -190/12 -N57 : point 29
  
• Court of Justice - Judgment C -190/12 -N61 : point 38
  
• Court of Justice - Judgment C -190/12 -N62 : point 46
  
• Court of Justice - Judgment C -190/12 -N63 : point 48
  
• Court of Justice - Judgment C -190/12 -N68 : point 44
  
• Court of Justice - Judgment C -190/12 -N69 : point 48
  
• Court of Justice - Judgment C -190/12 -N92 : point 69
  
• Court of Justice - Judgment C -190/12 -N93 : point 70
  
• Court of Justice - Judgment C -190/12 -N94 : point 69
  
• Court of Justice - Judgment C -190/12 -N98 : point 63
  
• Court of Justice - Judgment C -190/12 -N99 : point 64
  
• Court of Justice - Judgment C -88/13 -N33 : point 2
  
• Court of Justice - Judgment C -559/13 -N25 : point 14
  
• Court of Justice - Judgment C -560/13 -N31 : point 17
  
• Court of Justice - Judgment C -10/14 -N67 : point 34
  
• Court of Justice - Judgment C -10/14 -N68 : point 35
  
• Court of Justice - Judgment C -10/14 -N73 : point 55
  
• Court of Justice - Judgment C -10/14 -N74 : point 55
  
• Court of Justice - Judgment C -10/14 -N77 : point 57
  
• Court of Justice - Judgment C -252/14 -N48 : point 31
  
• Court of Justice - Judgment C -48/15 -N31 : point 2
  
• Court of Justice - Judgment C -48/15 -N32 : point 14
  
• Court of Justice - Judgment C -48/15 -N33 : point 14
  
• Court of Justice - Judgment C -48/15 -N41 : point 21
  
• Court of Justice - Judgment C -48/15 -N44 : point 24
  
• Court of Justice - Judgment C -628/15 -N30 : point 22
  
• Court of Justice - Judgment C -685/15 -N45 : point 25
  

Dates

Date of the lodging of the application initiating proceedings

• 05/09/2016

Date of the Opinion

• 20/12/2017

Date of the hearing

Information not available

Date of delivery

21/06/2018

References

Publication in the Official Journal

Judgment: OJ C 285 from 13.08.2018, p.5

Application: OJ C 419 from 14.11.2016, p.32

Name of the parties

Fidelity Funds and Others

Notes on Academic Writings

1. Schwenk, Charlotte ; Faber, Stephan: Auf inländische OGAW beschränkte Quellensteuerbefreiung auch bei sichergestellter Besteuerung auf Anlegerebene unionsrechtswidrig, Internationale Steuer-Rundschau : ISR 2018 N.9 p.319-321 (DE)
2. Meussen, G.T.K.: Beslissingen in belastingzaken 2018 nº 19 p.4073-4076 (NL)
3. Meussen, Gerard: The Fidelity case : changing perspectives of the European Court of Justice on UCITS, Rivista di diritto tributario internazionale 2018 nº 3 p.166-174 (EN)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Østre Landsret - Denmark

Subject-matter

• Taxation
  
• Freedom of establishment
  
• Free movement of capital
  

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

cinquième chambre (Cour)

Judge-Rapporteur

Levits

Advocate General

Mengozzi

Language(s) of the Case

• Danish
  

Language(s) of the Opinion

• French