Court of Justice 7 April 2022, Case C-342/20: Judgment of the Court (Second Chamber) of 7 April 2022 (request for a preliminary ruling from the Helsingin hallinto-oikeus — Finland) — A SCPI (Reference for a preliminary ruling — Taxation — Articles 63 and 65 TFEU — Free movement of capital — Restrictions — Tax on the income of legal persons — Exemption for investment funds — Conditions for exemption — Condition related to the fund being in contractual form)
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European Union · · · 30-05-2022
30.5.2022 EN Official Journal of the European Union C 213/9 Judgment of the Court (Second Chamber) of 7 April 2022 (request for a preliminary ruling from the Helsingin hallinto-oikeus — Finland) — A SCPI (Case C-342/20) (1) (Reference for a preliminary ruling - Taxation - Articles 63 and 65 TFEU - Free movement of capital - Restrictions - Tax on the income of legal persons - Exemption for
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