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European Union
Köln-Aktienfonds Deka v Staatssecretaris van Financiën (C-156/17)
Consideration of the questions referred
Preliminary observations
46

Köln-Aktienfonds Deka v Staatssecretaris van Financiën (C-156/17)

Judgment of 30 Jan 2020law://eu/cjeu/2017/c-156-17/para_46@2026-11-10

46Consequently, the establishment of a regime specific to collective investment undertakings, in particular the nature of the conditions in order to benefit from it and the evidence to be provided for that purpose, must not constitute a restriction on the free movement of capital.

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

Key facts

Court: Court of Justice · Seventh Chamber
Case: C-156/17 · ECLI:EU:C:2020:51
Decided: 30 Jan 2020
Procedure: Preliminary reference · referred by the Hoge Raad der Nederlanden (Supreme Court of the Netherlands)
Applicant: Köln-Aktienfonds Deka
Defendant: Staatssecretaris van Financiën
Interveners: Nederlandse Orde van Belastingadviseurs; Loyens en Loeff NV
Rapporteur: P.G. Xuereb
Advocate General: G. Pitruzzella
Bench: 3 judges
P.G. Xuereb, T. von Danwitz, C. Vajda
Language: Dutch
Official: CURIA · EUR-Lex 62017CJ0156

Topics

Free movement of capital

History · 1 version

30 Jan 2020Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions
Cited by 11: Föreningen Svenska Tonsättares Internationella Musikbyrå u.p.a. (Stim) and Svenska artisters och musikers intresseorganisation ek. för. (SAMI) v Fleetmanager Sweden AB and Nordisk Biluthyrning AB (C-753/18); F S.A. v Dyrektor Krajowej Informacji Skarbowej (C-18/23); BX v État belge (C-150/25); Santander Renta Variable España Pensiones, Fondo de Pensiones v Autoridade Tributária e Aduaneira (C-525/24); ACC Silicones Ltd. v Bundeszentralamt für Steuern (C-572/20); A SCPI v Veronsaajien oikeudenvalvontayksikkö (C-342/20)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); Real Vida Seguros SA v Autoridade Tributária e Aduaneira (C-449/20); Proceedings brought by E (C-480/19); Société Générale S.A. v Agenzia delle Entrate – Direzione Regionale Lombardia Ufficio Contenzioso (C-565/18)
Cites 22: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions; Directive 95/46/EC; Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) (recast) (Text with EEA relevance); Proceedings brought by Polbud - Wykonawstwo sp. z o.o (C-106/16); Maria Eugenia Van der Weegen and Others v Belgische Staat (C-580/15); Rita van Caster and Patrick van Caster v Finanzamt Essen-Süd (C-326/12); Hervis Sport- és Divatkereskedelmi Kft. v Nemzeti Adó- és Vámhivatal Közép-dunántúli Regionális Adó Főigazgatósága (C-385/12); Pensioenfonds Metaal en Techniek v Skatteverket (C-252/14); Sofina SA and Others v Ministre de l'Action et des Comptes publics (C-575/17); 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); Haribo Lakritzen Hans Riegel BetriebsgmbH and Österreichische Salinen AG v Finanzamt Linz (C-436/08, C-437/08); SECIL - Companhia Geral de Cal e Cimento SA v Fazenda Pública (C-464/14); European Commission v Federal Republic of Germany (C-284/09); Fidelity Funds and Others v Skatteministeriet (C-480/16); K (C-322/11); 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); Staatssecretaris van Financiën v Orange European Smallcap Fund NV (C-194/06); Guy Riskin and Geneviève Timmermans v État belge (C-176/15); Wienand Meilicke and Others v Finanzamt Bonn-Innenstadt (C-262/09); Benoît Sauvage and Kristel Lejeune v État belge (C-602/17)