European Union - Dividends Received by Investment Funds: An EU Law Perspective – Part 1
- European Union
- G. Genta
- European Taxation, 2013 (Volume 53), No 2/3
- 1 February 2013
This article examines the cross-border taxation of dividends received by equity funds. In particular, the author examines the issue of discrimination and the related analysis of whether or not domestic and foreign funds are in a comparable situation. In Part 1, the author examines ECJ and EFTA Court decisions in this area. Part 2, to be published in European Taxation 4 (2013), analyses ECJ guidelines and the author’s own approach to the comparability analysis and the concept of fiscal coherence.