CELEX: 62019CA0480
Language: en
Date: 2021-04-29 00:00:00
Title: Case C-480/19: Judgment of the Court (Second Chamber) of 29 April 2021 (request for a preliminary ruling from the Korkein hallinto-oikeus — Finland) — proceedings brought by E (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)

5.7.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 263/3
            
         
      Judgment of the Court (Second Chamber) of 29 April 2021 (request for a preliminary ruling from the Korkein hallinto-oikeus — Finland) — proceedings brought by E
      (Case C-480/19) (1)
      
      (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)
      (2021/C 263/04)
      Language of the case: Finnish
      
         Referring court
      
      Korkein hallinto-oikeus
      
         Party to the main proceedings
      
      E
      
         joined party: Veronsaajien oikeudenvalvontayksikkö
      
         Operative part of the judgment
      
      Articles 63 and 65 TFEU must be interpreted as precluding a tax practice of a Member State according to which, for the purpose of the taxation of income of a natural person residing in that Member State, the income received from an undertaking for collective investment in transferable securities (UCITS) constituted in accordance with statute and established in another Member State cannot be equated with income received from UCITS established in the first Member State on the ground that the latter do not have the same legal form.
      
         (1)  OJ C 295, 2.9.2019.