EU court rules on non-resident investment fund taxation by member states

On the 02.05.20 at 7:51AM


Adrien Paredes-Vanheule

The Court of Justice of the European Union has determined the conditions under which a non-resident investment fund cannot be granted a refund of dividend tax which it had to pay in a member state.

The Netherlands' Supreme Court filed a request for a preliminary ruling to the Court of Justice of the European Union (CJEU) on 27 March 2017 in a case opposing a German-domiciled Ucits investment fund Köln Aktienfonds Deka (KA Deka) a

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