Judgment of the Court (Second Chamber) of 29 April 2021

Proceedings brought by E

Request for a preliminary ruling from the Korkein hallinto-oikeus

Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Income tax – Income from capital – Income distributed by a resident undertaking for collective investment in transferable securities (UCITS) constituted in accordance with contract law – Income distributed by a UCITS established in another Member State and constituted in accordance with statute – Difference in treatment – Article 65 TFEU – Objectively comparable situations

Case C-480/19

Reports of Cases

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