CELEX: 62020CN0342
Language: en
Date: 2020-07-23 00:00:00
Title: Case C-342/20: Request for a preliminary ruling from the Helsingin hallinto-oikeus (Finland) lodged on 23 July 2020 — A SCPI

12.10.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 339/6
            
         
      Request for a preliminary ruling from the Helsingin hallinto-oikeus (Finland) lodged on 23 July 2020 — A SCPI
      (Case C-342/20)
      (2020/C 339/07)
      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?