Skip to content

GlobalLawDBby GenieAI

Laws Search Sanctions Map Data Developers

Search the text of the law

Log in Get an API key

Laws Search Sanctions Map Data Developers

Log in Get an API key

The Global Law Database. Free to read, built for people and AI agents.

Explore

All laws
Search the text
Sanctions
Map of connections
Compare UK and EU

Developers

AI agents (MCP)
REST API
Bulk data
API keys

Coverage

United Kingdom
European Union
United States
Canada
Australia
France
Germany
Netherlands
Spain
Austria
Norway
Finland
Switzerland
Ireland

GlobalLawDB is made by GenieAI, London. It is not legal advice: check the official text before relying on it. Text comes from official publishers under their licences, listed on the Data page.

ThemeMatch my systemLightDark

European Union
Fidelity Funds and Others v Skatteministeriet (C-480/16)
Consideration of the question referred
Whether there is justification
61

Fidelity Funds and Others v Skatteministeriet (C-480/16)

Judgment of 21 Jun 2018law://eu/cjeu/2016/c-480-16/para_61@2026-11-11

61A non-resident UCITS may have members with tax residence in Denmark on whose income that Member State may exercise its power of taxation. In that respect, a non-resident UCITS is in a situation that is objectively comparable to a UCITS resident in Denmark.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Fifth Chamber
Case: C-480/16 · ECLI:EU:C:2018:480
Decided: 21 Jun 2018
Procedure: Preliminary reference · referred by the Østre Landsret (High Court of Eastern Denmark)
Applicants: Fidelity Funds; Fidelity Investment Funds; Fidelity Institutional Funds
Defendant: Skatteministeret
Rapporteur: E. Levits
Advocate General: P. Mengozzi
Bench: 5 judges
J.L. da Cruz Vilaça, E. Levits, A. Borg Barthet, M. Berger, F. Biltgen
Language: Danish
Official: CURIA · EUR-Lex 62016CJ0480

Topics

Freedom of establishment Free movement of capital Taxation

History · 1 version

21 Jun 2018Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions
Cited by 8: Vorarlberger Landes- und Hypothekenbank AG v Finanzamt Feldkirch (C-625/17); L Fund v Finanzamt D (C-537/20); AllianzGI-Fonds AEVN v Autoridade Tributária e Aduaneira (C-545/19)2 provisions; UBS Real Estate Kapitalanlagegesellschaft mbH v Agenzia delle Entrate (C-478/19); Proceedings brought by E (C-480/19); Köln-Aktienfonds Deka v Staatssecretaris van Financiën (C-156/17)2 provisions; College Pension Plan of British Columbia v Finanzamt München Abteilung III (C-641/17); X-GmbH v Finanzamt Stuttgart - Körperschaften (C-135/17)
Cites 17: Treaty on the Functioning of the European Union (consolidated 2016)5 provisions; Proceedings brought by Polbud - Wykonawstwo sp. z o.o (C-106/16); Glaxo Wellcome GmbH & Co. KG v Finanzamt München II (C-182/08); Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue and The Commissioners for Her Majesty’s Revenue & Customs (C-35/11); Pensioenfonds Metaal en Techniek v Skatteverket (C-252/14); Federatie Nederlandse Vakvereniging and Others v Smallsteps BV (C-126/16); Emerging Markets Series of DFA Investment Trust Company v Dyrektor Izby Skarbowej w Bydgoszczy (C-190/12); Conley King v The Sash Window Workshop Ltd and Richard Dollar (C-214/16); SECIL - Companhia Geral de Cal e Cimento SA v Fazenda Pública (C-464/14); Guido Imfeld and Nathalie Garcet v État belge (C-303/12); Santander Asset Management SGIIC SA, on behalf of FIM Santander Top 25 Euro Fi (C‑338/11) v Directeur des résidents à l'étranger et des services généraux and Santander Asset Management SGIIC SA, on behalf of Cartera Mobiliaria SA SICAV (C‑339/11 to C‑347/11) and Others v Ministre du Budget, des Comptes publics, de la Fonction publique et de la Réforme de l’État (C-338/11, C-339/11, C-340/11, C-341/11, C-342/11, C-343/11, C-344/11, C-345/11, C-346/11, C-347/11); État belge, SPF Finances v NN (L) International (C-48/15); Council Directive 85/611/EEC of 20 December 1985 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS); European Commission v Kingdom of Belgium (C-387/11); Fidelity Funds and Others v Skatteministeriet (C-480/16); European Commission v Federal Republic of Germany (C-284/09); Hervis Sport- és Divatkereskedelmi Kft. v Nemzeti Adó- és Vámhivatal Közép-dunántúli Regionális Adó Főigazgatósága (C-385/12)