Abstract
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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