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Court of Justice of the European Union · Judgment

C-342/20A SCPI v Veronsaajien oikeudenvalvontayksikkö

Decided
2022-04-07
ECLI
ECLI:EU:C:2022:276
CELEX
62020CJ0342
Finality
Final, the decision cannot be appealed

The court's own keywords

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 relating to the fund being in contractual form.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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    • Six fixed blocks, one source per line
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