European Court of Justice rules on Tax Treatment of Non-Resident Investment Funds in Austria | ATOZ Tax Advisers Luxembourg
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European Court of Justice rules on Tax Treatment of Non-Resident Investment Funds in Austria | ATOZ Tax Advisers Luxembourg
European Court of Justice rules on Tax Treatment of Non-Resident Investment Funds in Austria On 30 April 2025, the Court of Justice of the European Union published its decision regarding reclaims of withholding tax filed on behalf of Franklin Mutual Series Funds – Franklin Mutual European Fund, a U.S. regulated investment company. The case deals with the question of whether the denial of tax refunds to non-resident investment funds that are co…
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