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Court of Justice of the European Union · Judgment

C-602/23Finanzamt für Großbetriebe v Franklin Mutual Series Funds - Franklin Mutual European Fund

Decided
2025-04-30
ECLI
ECLI:EU:C:2025:290
CELEX
62023CJ0602
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Free movement of capital – Restrictions – Tax on income from capital – Undertaking for collective investment in transferable securities (UCITS) – Legal personality – National legislation providing that UCITS do not have legal personality – Tax transparency of UCITS – Tax treatment of foreign undertakings that are comparable to UCITS but that have legal personality – Whether a cross-border situation is comparable to a domestic situation.

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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