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

Domstolens egne nøkkelord

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.

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