Opinion of Advocate General Saugmandsgaard Øe delivered on 6 October 2021.#A SCPI v Veronsaajien oikeudenvalvontayksikkö.#Request for a preliminary ruling from the Helsingin hallinto-oikeus.#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 relating to the fund being in contractual form.#Case C-342/20.

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6 October 2021

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6 October 2021 · Decided

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Official report CELEX 62020CC0342 from European Union at Court of Justice of the European Union. Dated 6 October 2021. Status: decided.

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6 October 2021
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23 official files

Julkisasiamies H. Saugmandsgaard Øen ratkaisuehdotus 6.10.2021.#A SCPI.#Helsingin hallinto-oikeuden esittämä ennakkoratkaisupyyntö.#Ennakkoratkaisupyyntö – Verotus – SEUT 63 ja SEUT 65 artikla – Pääomien vapaa liikkuvuus – Rajoitukset – Oikeushenkilöiden tulovero – Sijoitusrahastojen verovapaus – Verovapauden edellytykset – Rahaston sopimusperusteisuutta koskeva edellytys.#Asia C-342/20.

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Julkisasiamies H. Saugmandsgaard Øen ratkaisuehdotus 6.10.2021.#A SCPI.#Helsingin hallinto-oikeuden esittämä ennakkoratkaisupyyntö.#Ennakkoratkaisupyyntö – Verotus – SEUT 63 ja SEUT 65 artikla – Pääomien vapaa liikkuvuus – Rajoitukset – Oikeushenkilöiden tulovero – Sijoitusrahastojen verovapaus – Verovapauden edellytykset – Rahaston sopimusperusteisuutta koskeva edellytys.#Asia C-342/20.
judgment · FI · 6 October 2021
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Conclusiones del Abogado General Sr. H. Saugmandsgaard Øe, presentadas el 6 de octubre de 2021.#A SCPI.#Petición de decisión prejudicial planteada por el Helsingin hallinto-oikeus.#Procedimiento prejudicial — Fiscalidad — Artículos 63 TFUE y 65 TFUE — Libre circulación de capitales — Restricciones — Impuesto sobre la renta de las personas jurídicas — Exención de los fondos de inversión — Requisitos de exención — Requisito relativo a la forma contractual del fondo.#Asunto C-342/20.
judgment · ES · 6 October 2021
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Conclusie van advocaat-generaal H. Saugmandsgaard Øe van 6 oktober 2021.#A SCPI.#Verzoek van de Helsingin hallinto-oikeus om een prejudiciële beslissing.#Prejudiciële verwijzing – Fiscale bepalingen – Artikelen 63 en 65 VWEU – Vrij verkeer van kapitaal – Beperkingen – Belasting over de inkomsten van rechtspersonen – Vrijstelling voor beleggingsfondsen – Voorwaarden voor vrijstelling – Voorwaarde met betrekking tot een bij overeenkomst opgericht fonds.#Zaak C-342/20.
judgment · NL · 6 October 2021
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Προτάσεις του γενικού εισαγγελέα H. Saugmandsgaard Øe της 6ης Οκτωβρίου 2021.#A SCPI.#Αίτηση του Helsingin hallinto-oikeus για την έκδοση προδικαστικής αποφάσεως.#Προδικαστική παραπομπή – Φορολογία – Άρθρα 63 και 65 ΣΛΕΕ – Ελεύθερη κυκλοφορία των κεφαλαίων – Περιορισμοί – Φόρος εισοδήματος νομικών προσώπων – Απαλλαγή των επενδυτικών οργανισμών – Προϋποθέσεις απαλλαγής – Προϋπόθεση σχετικά με τη συμβατική μορφή του οργανισμού.#Υπόθεση C-342/20.
judgment · EL · 6 October 2021
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Návrhy prednesené 6. októbra 2021 – generálny advokát H. Saugmandsgaard Øe.#A SCPI proti Veronsaajien oikeudenvalvontayksikkö.#Návrh na začatie prejudiciálneho konania, ktorý podal Helsingin hallinto-oikeus.#Návrh na začatie prejudiciálneho konania – Dane – Články 63 a 65 ZFEÚ – Voľný pohyb kapitálu – Obmedzenia – Daň z príjmov právnických osôb – Oslobodenie investičných fondov od dane – Podmienky oslobodenia – Podmienka týkajúca sa zmluvnej formy fondu.#Vec C-342/20.
judgment · SK · 6 October 2021
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Concluziile avocatului general H. Saugmandsgaard Øe prezentate la 6 octombrie 2021.#A SCPI.#Cerere de decizie preliminară formulată de Helsingin hallinto-oikeus.#Trimitere preliminară – Fiscalitate – Articolele 63 și 65 TFUE – Libera circulație a capitalurilor – Restricții – Impozit pe venitul persoanelor juridice – Scutirea fondurilor de investiții – Condiții privind scutirea – Condiție referitoare la forma contractuală a fondului.#Cauza C-342/20.
judgment · RO · 6 October 2021
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Schlussanträge des Generalanwalts H. Saugmandsgaard Øe vom 6. Oktober 2021.#A SCPI.#Vorabentscheidungsersuchen des Helsingin hallinto-oikeus.#Vorlage zur Vorabentscheidung – Besteuerung – Art. 63 und 65 AEUV – Freier Kapitalverkehr – Beschränkungen – Besteuerung der Einkünfte juristischer Personen – Befreiung von Investmentfonds – Voraussetzungen für die Befreiung – Voraussetzung in Bezug auf die Vertragsform des Fonds.#Rechtssache C-342/20.
judgment · DE · 6 October 2021
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Forslag til afgørelse fra generaladvokat H. Saugmandsgaard Øe fremsat den 6. oktober 2021.#A SCPI.#Anmodning om præjudiciel afgørelse indgivet af Helsingin hallinto-oikeus.#Præjudiciel forelæggelse – skatter og afgifter – artikel 63 TEUF og 65 TEUF – frie kapitalbevægelser – restriktioner – juridiske personers indkomstskat – skattefritagelse for investeringsfonde – betingelser for skattefritagelse – betingelse vedrørende fondens oprettelse ved aftale.#Sag C-342/20.
judgment · DA · 6 October 2021
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Заключение на генералния адвокат H. Saugmandsgaard Øe, представено на 6 октомври 2021 г.#A SCPI.#Преюдициално запитване, отправено от Helsingin hallinto-oikeus.#Преюдициално запитване — Данъчни въпроси — Членове 63 и 65 ДФЕС — Свободно движение на капитали — Ограничения — Данък върху доходите на юридическите лица — Освобождаване на инвестиционните фондове от данъчно облагане — Условия за освобождаване от данъчно облагане — Условие фондът да е учреден с договор.#Дело C-342/20.
judgment · BG · 6 October 2021
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Förslag till avgörande av generaladvokat H. Saugmandsgaard Øe föredraget den 6 oktober 2021.#A SCPI.#Begäran om förhandsavgörande från Helsingin hallinto-oikeus.#Begäran om förhandsavgörande – Beskattning – Artiklarna 63 och 65 FEUF – Fri rörlighet för kapital – Restriktioner – Inkomstskatt för juridiska personer – Undantag för investeringsfonder – Villkor för undantag – Villkor avseende att fonden ska vara bildad på kontraktsrättslig grund.#Mål C-342/20.
judgment · SV · 6 October 2021
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Conclusões do advogado-geral H. Saugmandsgaard Øe apresentadas em 6 de outubro de 2021.#A SCPI.#Pedido de decisão prejudicial apresentado pelo Helsingin hallinto-oikeus.#Reenvio prejudicial — Fiscalidade — Artigos 63.° e 65.° TFUE — Livre circulação de capitais — Restrições — Imposto sobre o rendimento das pessoas coletivas — Isenção dos fundos de investimento — Requisitos para isenção — Requisito relativo à forma contratual do fundo.#Processo C-342/20.
judgment · PT · 6 October 2021
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Mišljenje nezavisnog odvjetnika H. Saugmandsgaarda Øea od 6. listopada 2021.#A SCPI.#Zahtjev za prethodnu odluku koji je uputio Helsingin hallinto-oikeus.#Zahtjev za prethodnu odluku – Oporezivanje – Članci 63. i 65. UFEU-a – Slobodno kretanje kapitala – Ograničenja – Porez na prihod pravnih osoba – Oslobođenje investicijskih fondova od poreza – Uvjeti za oslobođenje od poreza – Uvjet koji se odnosi na osnivanje fonda u skladu s ugovornim odnosom.#Predmet C-342/20.
judgment · HR · 6 October 2021
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Stanovisko generálního advokáta H. Saugmandsgaarda Øe přednesené dne 6. října 2021.#A SCPI.#Žádost o rozhodnutí o předběžné otázce podaná Helsingin hallinto-oikeus.#Řízení o předběžné otázce – Daně – Články 63 a 65 SFEU – Volný pohyb kapitálu – Omezení – Korporační daň – Osvobození investičních fondů od daně – Podmínky osvobození – Podmínka týkající zřízení fondu podle smluvního práva.#Věc C-342/20.
judgment · CS · 6 October 2021
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Conclusions de l'avocat général M. H. Saugmandsgaard Øe, présentées le 6 octobre 2021.#A SCPI.#Demande de décision préjudicielle, introduite par le Helsingin hallinto-oikeus.#Renvoi préjudiciel – Fiscalité – Articles 63 et 65 TFUE – Libre circulation des capitaux – Restrictions – Impôt sur le revenu des personnes morales – Exonération des fonds d’investissement – Conditions d’exonération – Condition relative à la forme contractuelle du fonds.#Affaire C-342/20.
judgment · FR · 6 October 2021
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Sklepni predlogi generalnega pravobranilca H. Saugmandsgaarda Øeja, predstavljeni 6. oktobra 2021.#A SCPI proti Veronsaajien oikeudenvalvontayksikkö.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Helsingin hallinto-oikeus.#Predhodno odločanje – Obdavčenje – Člena 63 in 65 PDEU – Prosti pretok kapitala – Omejitve – Davek od dohodkov pravnih oseb – Oprostitev investicijskih skladov – Pogoji za oprostitev – Pogoj v zvezi ustanovitvijo sklada na podlagi pogodbenega prava.#Zadeva C-342/20.
judgment · SL · 6 October 2021
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Opinia rzecznika generalnego H. Saugmandsgaarda Øe przedstawiona w dniu 6 października 2021 r.#A SCPI.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Helsingin hallinto-oikeus.#Odesłanie prejudycjalne – Podatki – Artykuły 63 i 65 TFUE – Swobodny przepływ kapitału – Ograniczenia – Podatek dochodowy od osób prawnych – Zwolnienie z podatku funduszy inwestycyjnych – Przesłanki zwolnienia – Warunek związany z formą kontraktową funduszu.#Sprawa C-342/20.
judgment · PL · 6 October 2021
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Conclusioni dell’avvocato generale H. Saugmandsgaard Øe, presentate il 6 ottobre 2021.#A SCPI contro Veronsaajien oikeudenvalvontayksikkö.#Domanda di pronuncia pregiudiziale proposta dallo Helsingin hallinto-oikeus.#Rinvio pregiudiziale – Fiscalità – Articoli 63 e 65 TFUE – Libera circolazione dei capitali – Restrizioni – Imposta sul reddito delle persone giuridiche – Esenzione dei fondi di investimento – Condizioni di esenzione – Condizione relativa alla forma contrattuale dei fondi.#Causa C-342/20.
judgment · IT · 6 October 2021
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H. Saugmandsgaard Øe főtanácsnok indítványa, az ismertetés napja: 2021. október 6.#A SCPI kontra Veronsaajien oikeudenvalvontayksikkö.#A Helsingin hallinto-oikeus (Finnország) által benyújtott előzetes döntéshozatal iránti kérelem.#Előzetes döntéshozatal – Adózás – EUMSZ 63. és EUMSZ 65. cikk – A tőke szabad mozgása – Korlátozások – Társasági adó – A befektetési alapok adómentessége – Az adómentesség feltételei – Az alap szerződéses formájára vonatkozó feltétel.#C-342/20. sz. ügy.
judgment · HU · 6 October 2021
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Kohtujurist Saugmandsgaard Øe ettepanek, 6.10.2021.#A SCPI.#Eelotsusetaotlus, mille on esitanud Helsingin hallinto-oikeus.#Eelotsusetaotlus – Maksustamine – ELTL artiklid 63 ja 65 – Kapitali vaba liikumine – Piirangud – Juriidiliste isikute tulumaks – Investeerimisfondide maksuvabastus – Maksuvabastuse tingimused – Tingimus, et tegemist peab olema lepingulise fondiga.#Kohtuasi C-342/20.
judgment · ET · 6 October 2021
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Ģenerāladvokāta H. Saugmandsgora Ēes [H. Saugmandsgaard Øe] secinājumi, 2021. gada 6. oktobris.#A SCPI.#Helsingin hallinto-oikeus lūgums sniegt prejudiciālu nolēmumu.#Lūgums sniegt prejudiciālu nolēmumu – Nodokļi – LESD 63. un 65. pants – Kapitāla brīva aprite – Ierobežojumi – Juridisko personu ienākuma nodoklis – Ieguldījumu fondu atbrīvošana no nodokļa – Atbrīvojuma nosacījumi – Nosacījums par fonda līgumisko formu.#Lieta C-342/20.
judgment · LV · 6 October 2021
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Generalinio advokato H. Saugmandsgaard Øe išvada, pateikta 2021 m. spalio 6 d.#A SCPI.#Helsingin hallinto-oikeus prašymas priimti prejudicinį sprendimą.#Prašymas priimti prejudicinį sprendimą – Apmokestinimas – SESV 63 ir 65 straipsniai – Laisvas kapitalo judėjimas – Apribojimai – Pelno mokestis – Investicinių fondų atleidimas nuo mokesčio – Atleidimo nuo mokesčio sąlygos – Sąlyga, susijusi su fondo sutartine forma.#Byla C-342/20.
judgment · LT · 6 October 2021
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Konklużjonijiet tal-Avukat Ġenerali H. Saugmandsgaard Øe, ippreżentati fis-6 ta’ Ottubru 2021.#A SCPI.#Talba għal deċiżjoni preliminari, imressqa mill-Helsingin hallinto-oikeus.#Rinviju għal deċiżjoni preliminari – Tassazzjoni – Artikoli 63 u 65 TFUE – Moviment liberu tal-kapital – Restrizzjonijiet – Taxxa fuq id-dħul tal-persuni ġuridiċi – Eżenzjoni tal-fondi ta’ investiment – Kundizzjonijiet għall-eżenzjoni – Kundizzjoni dwar il-forma kuntrattwali tal-fond.#Kawża C-342/20.
judgment · MT · 6 October 2021
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Opinion of Advocate General Saugmandsgaard Øe delivered on 6 October 2021.#A SCPI v Veronsaajien oikeudenvalvontayksikkö.#Request for a preliminary ruling from the Helsingin hallinto-oikeus.#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 relating to the fund being in contractual form.#Case C-342/20.
judgment · EN · 6 October 2021
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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62020CC0342
Open data entity: http://publications.europa.eu/resource/cellar/e5b4f5cc-269f-11ec-bd8e-01aa75ed71a1
eurlex · 62020CC0342 · source updated 6 October 2021