The ECJ’s Decision in A SCPI (C-342/20) – A Missing Piece of One Puzzle and a New Piece of Another?

In this article, the author reflects on the ECJ decision in A SCPI (Case C-342/20), wherein the Court struck down the Finnish rules awarding the benefits of the Finnish fund taxation system to domestic funds as well as foreign funds that happen to also fulfil the criteria for the domestic system.