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European Union
Fidelity Funds and Others v Skatteministeriet (C-480/16)
Consideration of the question referred
Whether there is justification
83

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

Judgment of 21 Jun 2018law://eu/cjeu/2016/c-480-16/para_83@2026-11-10

83It must also be determined whether or not giving only UCITS resident in Denmark the possibility of obtaining the exemption from withholding tax goes beyond what is necessary in order to safeguard the coherence of the tax system at issue in the main proceedings.

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)2 provisions; AllianzGI-Fonds AEVN v Autoridade Tributária e Aduaneira (C-545/19); 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)