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Case C-342/20: Judgment of the Court (Second Chamber) of 7 April 2022 (request for a preliminary ruling from the Helsingin hallinto-oikeus — Finland) — A SCPI (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)
ECLI:EU:UNKNOWN:62020CA0342
62020CA0342
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30.5.2022
Official Journal of the European Union
C 213/9
(Case C-342/20) (1)
(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)
(2022/C 213/09)
Language of the case: Finnish
Referring court
Parties to the main proceedings
Applicant: A SCPI
Interested party: Veronsaajien oikeudenvalvontayksikkö
Operative part of the judgment
Articles 63 and 65 TFEU must be interpreted as precluding national legislation which, by limiting entitlement to the exemption of rental income and of profits from the disposal of immovable property or shares in companies owning immovable property solely to investment funds constituted in accordance with contract law, excludes from entitlement to that exemption a non-resident alternative investment fund constituted in accordance with statute, even though that fund, which benefits from a system of tax transparency in the Member State in which it is established, is not subject to income tax in that latter Member State.
(1) OJ C 339, 12.10.2020.
Language of the case: Finnish