Mutual Recognition in Investment Fund Taxation? A Reflection Based on Recent ECJ Case Law

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 (C-480/19) and A SCPI (Case C-342/20), this 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