The Workability of the Principle of Mutual Recognition in Criminal Matters

Janssens, Christine

doi:10.1093/acprof:oso/9780199673032.003.0008

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Introductionmutual Recognition In Fund Taxation; Two Recent ...1

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2023

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“…14 Sensu stricto, mutual recognition is a matter of proportionality. 15 The refusal to recognize a good, person, or service because of non-compliance with national requirements that are already equivalently fulfilled in another Member State is disproportionate. 16 The inquiry is thus whether the degree of equivalence that exists between the regulatory systems imposed a duty of mutual recognition on one Member State.…”

Section: Introductionmutual Recognition In Fund Taxation; Two Recent ...mentioning

confidence: 99%

Mutual recognition in investment fund taxation? A reflection based on recent ECJ case law

Scherleitner

2023

Maastricht Journal of European and Comparative Law

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Recent ECJ case law regarding the taxation of investment funds seems to include elements of mutual recognition, which is a rare phenomenon in the Court's doctrine on direct taxation. Expanding on the rather clear positions of the Court in E, Veronsaajien oikeudenvalvontayksikkö (Case C-480/19) and A SCPI (Case C-342/20), this two-part article strives towards taking a comprehensive and more systematic examination of the issue. Embedded into a broader dogmatic analysis, it will, with certain qualifiers, conclude that mutual recognition elements can be of relevance to the Court when testing national fund taxation systems under the fundamental freedoms.

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Section: Introductionmutual Recognition In Fund Taxation; Two Recent ...mentioning

confidence: 99%

Mutual recognition in investment fund taxation? A reflection based on recent ECJ case law

Scherleitner

2023

Maastricht Journal of European and Comparative Law

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show abstract

The Workability of the Principle of Mutual Recognition in Criminal Matters

Cited by 1 publication

References 0 publications

Mutual recognition in investment fund taxation? A reflection based on recent ECJ case law

Mutual recognition in investment fund taxation? A reflection based on recent ECJ case law

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