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Par Desislava DIMITROVA, Antoine DUPUIS, ATOZ Tax Advisers (Taxand Luxembourg) *
A few weeks ago, an important decision was issued by the Court of Justice of the European Union (the “Court”) striking down a German law according to which a Specialised Investment Fund (“SIF”) existing under the laws of Luxembourg is considered partially liable for corporate income tax on German real estate income (Case C-537/20 from 27 April 2023).
Background
The request for preliminary ruling was filed by the German Bundesfinanzhof (“Federal Finance Court”). The claimant in the main dispute was a Luxembourg domiciled closed-end investment fund - a Luxembourg SIF set up as an FCP in the case at hand (“the Fund”) with only two...
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