case law

Giorgio Beretta (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University) , Dennis Weber (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & Loeff)

The Contents of Highlights & Insights on European Taxation, Issue 5, 2023

June 6, 2023

The Contents of Highlights & Insights on European Taxation Highlights & Insights on European Taxation Please find below a selection of articles published last month (May 2023) in Highlights &…

Heikki Vesikansa (Hannes Snellman Attorneys Ltd)

Tax Exemption of Foreign Investment Funds – Finnish Perspective on Advocate General Pitruzzella’s Opinion in ECJ C-156/17 (Köln-Aktiefonds Deka)

September 27, 2019

In many member states’ tax law, mutual investment funds are relieved from double taxation, i.e. proceeds from investments are taxed only once even though they are earned on two levels: first at the…

Paolo Arginelli (Catholic University in Italy; Maisto & Associati)

The Court of Justice of the European Union interprets the “subject to tax” requirement provided for in the Parent-Subsidiary Directive

March 20, 2017

Introduction and EU law applicable On 8 March 2017 the Court of Justice of the European Union (hereafter “CJ”) delivered its decision in the Case C-448/15, Wereldhave, dealing with the interpretation…