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Withholding tax case on comparability of Luxemburg SICAV and Finnish company forms referred to ECJ

|Approved Changes|Finland
Finland

The Finnish Supreme Administrative Court (Korkein hallinto-oikeus, KHO) decided on 27 June 2007 to stay the proceedings in a case concerning the potential discriminatory features of the Finnish withholding tax regime and refer the following questions to the European Court of Justice (ECJ):

(1)   Should a Finnish limited liability company or, alternatively, a Finnish investment fund and a Luxemburg-based SICAV, respectiv…

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