Judgment of the Court (Second Chamber) of 7 April 2022
A SCPI v Veronsaajien oikeudenvalvontayksikkö
Request for a preliminary ruling from the Helsingin hallinto-oikeus
Reference for a preliminary ruling – Taxation – Articles 63 and 65 TFEU – Free movement of capital – Restrictions – Tax on the income of legal persons – Exemption for investment funds – Conditions for exemption – Condition related to the fund being in contractual form
Case C-342/20
Reports of Cases
not yet published (Court Reports - general)
Links to the texts
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EUR-Lex |
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Opinion
ECLI:EU:C:2021:823 |
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Judgment
ECLI:EU:C:2022:276 |
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