The Fidelity Funds Case: A Commentary on the ECJ’s Decision and Its Potential Impact on the Köln-Aktienfonds Deka Case

Raymond Adema

The Fidelity Funds Case: A Commentary on the ECJ’s Decision and Its Potential Impact on the Köln-Aktienfonds Deka Case

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Abstract

This article deals comprehensively with the Fidelity Funds case. The decisions of the Court of Justice of the European Union and the referring Danish court will be considered in detail. Furthermore, the impact of these decisions on the Köln-Aktienfonds Deka case and similar cases pending in the Netherlands will be discussed.

Original language	English
Journal	Derivatives & Financial Instruments
Volume	21
Issue number	5
Publication status	Published - 20-Aug-2019

Keywords

Denmark
European Union
Netherlands
Fidelity Funds
Köln-Aktienfonds Deka
UCITS
investment funds
withholding tax
free movement of capital

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AB - This article deals comprehensively with the Fidelity Funds case. The decisions of the Court of Justice of the European Union and the referring Danish court will be considered in detail. Furthermore, the impact of these decisions on the Köln-Aktienfonds Deka case and similar cases pending in the Netherlands will be discussed.

KW - Denmark

KW - European Union

KW - Netherlands

KW - Fidelity Funds

KW - Köln-Aktienfonds Deka

KW - UCITS

KW - investment funds

KW - withholding tax

KW - free movement of capital

M3 - Article

SN - 1389-1863

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JO - Derivatives & Financial Instruments

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The Fidelity Funds Case: A Commentary on the ECJ’s Decision and Its Potential Impact on the Köln-Aktienfonds Deka Case

Abstract

Keywords

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