AllianzGI-Fonds AEVN (C-545/19) And A SCPI (C-342/20)” By Darya ...

Analysis: “Investment funds, Taxation and Free Movement of Capital: AllianzGI-Fonds AEVN (C-545/19) and A SCPI (C-342/20)” by Darya Budova

Darya Budova

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Recently the Court of Justice has handed down two judgments in the field of taxation related to investment funds and free movement of capital that add to a myriad of recent cases on this topic.

The first is AllianzGI-Fonds AEVN (C-545/19), on the difference in tax treatment based on residence.

AllianzGI is an open-type collective investment undertaking incorporated and operating under German law. AllianzGI is exempt from corporate tax in Germany (which prevents it from recovering foreign taxes). Several Portuguese companies paid dividends to AllianzGI in 2015 and 2016, which were subject to a 25% withholding tax in Portugal. AllianzGI attempted to

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