Supreme Court decision on final taxation of foreign investment funds

Type

Journal

Author

Doralt, N.

Published Date

February 1, 2003

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2003 (Volume 5), No. 1

Explanation of decision G 278/01-7 of 7 March 2002 in which the Supreme Court held that the current tax treatment of foreign investment funds is unconstitutional.

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Supreme Court decision on final taxation of foreign investment funds