{"id":1613,"date":"2022-02-16T16:32:59","date_gmt":"2022-02-16T15:32:59","guid":{"rendered":"https:\/\/www.uni.lu\/fdef-fr\/events\/case-of-the-european-court-of-justice-c-480-19-of-29-april-2021-e-v-veronsaajien-oikeudenvalvontayksikko\/"},"modified":"2022-02-16T16:32:59","modified_gmt":"2022-02-16T15:32:59","slug":"case-of-the-european-court-of-justice-c-480-19-of-29-april-2021-e-v-veronsaajien-oikeudenvalvontayksikko","status":"publish","type":"events","link":"https:\/\/www.uni.lu\/fdef-fr\/events\/case-of-the-european-court-of-justice-c-480-19-of-29-april-2021-e-v-veronsaajien-oikeudenvalvontayksikko\/","title":{"rendered":"Case of the European Court of Justice C-480\/19 of 29 April 2021,  E v. Veronsaajien oikeudenvalvontayksikk\u00f6"},"content":{"rendered":"<section class=\"wp-block-unilux-blocks-free-section section\"><div class=\"container xl:max-w-screen-xl\">\n<h4 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"lunchtime-seminar-series-on-eu-and-luxembourg-tax-law-jurisprudence\"\n    >\nLunchtime seminar series on EU and Luxembourg tax law jurisprudence<\/h4>\n<p><i>This new bi-monthly lunchtime seminar series on EU and Luxembourg tax law jurisprudence aims to contribute to a deeper understanding and appreciation of difficult legal questions arising in the field of taxation as well as bridging the gap between tax practice and academic research. <\/i><\/p>\n<h2 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"abstract\"\n    >\nAbstract<\/h2>\n<p>The first seminar will be dedicated to the judgment of the European Court of Justice (ECJ) of 29 April 2021 in case C-480\/19, E v. Veronsaajien oikeudenvalvontayksikk\u00f6. The case concerns the taxation of income received by a Finnish tax resident from a Luxembourg SICAV. Finnish law led to unfavourable tax treatment of such income compared to that derived from a Finnish investment fund, despite that fact that the SICAV had been constituted in accordance with the UCITS Directive. That case forms part of a series of CJEU cases on the taxation of income arising from investment funds with great relevance to Luxembourg.<\/p><p>In the seminar, Alexandros Politis, PhD researcher under the supervision of Prof. Werner Haslehner, will critically discuss the judgment in light of its specific factual and legal background and in relation to relevant earlier jurisprudence.<\/p>\n<h2 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"registration\"\n    >\nRegistration<\/h2>\n<p>Please click <a href=\"https:\/\/www.eventbrite.fr\/e\/case-of-the-european-court-of-justice-c-48019-of-29-april-2021-tickets-271005353307\" target=\"_self\" title=\"\" rel=\"noopener\">here<\/a> to register.<\/p>\n<h2 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"hybrid-event\"\n    >\nHybrid event<\/h2>\n<p>If you want to attend the event in presence, please note that a CoVid Check (3G) is necessary. We would need a digital\/paper proof that you <\/p><ul class=\"ulux-list\"><li class=\"ulux-list-item\">have received a booster vaccination against COVID-19, or<\/li><li class=\"ulux-list-item\">have been fully vaccinated against COVID-19 (validity of the certificate: 270 days) , or<\/li><li class=\"ulux-list-item\">have recovered from a COVID-19 infection (validity of the certificate: 180 days), or<\/li><li class=\"ulux-list-item\">have a negative PCR test or a negative certified antigen test.<\/li><\/ul><p><\/p><figure class=\"wp-block-dev4-reusable-blocks-image  object-fit--contain\">\n    \n<img decoding=\"async\" class=\"wp-block-image unilux-custom-image-block\"\n                alt=\"\"\n            src=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/18\/2024\/01\/atoz.jpg\"\n                srcset=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/18\/2024\/01\/atoz-300x225.jpg 300w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/18\/2024\/01\/atoz-768x576.jpg 768w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/18\/2024\/01\/atoz.jpg 800w\"\n                style=\"object-position: 50.00% 50.00%; font-family: &quot;object-fit: contain; object-position: 50.00% 50.00%;&quot;; aspect-ratio: 4\/3; object-fit: contain; width: 100%;\"\n        loading=\"lazy\"\n\/>    <\/figure><p><\/p><\/div><\/section>","protected":false},"excerpt":{"rendered":"<p>Lunchtime seminar series on EU and Luxembourg tax law jurisprudenceThis new bi-monthly lunchtime seminar series on EU and Luxembourg tax law jurisprudence aims to contribute to a deeper understanding and appreciation of difficult legal questions arising in the field of taxation as well as bridging the gap between tax practice and academic research.<\/p>\n","protected":false},"author":0,"featured_media":1614,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"featured_image_focal_point":[],"show_featured_caption":false,"ulux_newsletter_groups":"","uluxPostTitle":"","uluxPrePostTitle":"","_trash_the_other_posts":false,"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false,"event_start_date":"2022-02-28 12:30:00","event_end_date":"2022-02-28 13:30:00","event_speaker_name":"Alexandros Politis, PhD researcher at the University of Luxembourg","event_speaker_link":"","event_is_online":false,"event_location":"hybrid format:\r\n- online: The link to join the seminar will be sent to all registered attendees on Friday, 25 February 2022.\r\n- in presence:\r\nUniversity of Luxembourg\r\nWeicker Building \r\nroom B001 (ground floor)\r\n4, rue Alphonse Weicker, L-2721 Luxembourg","event_street":"","event_location_link":"","event_zip_code":"","event_city":"","event_country":"LU"},"events-topic":[305],"events-type":[],"organisation":[103,100],"authorship":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.3 (Yoast SEO v22.3) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Case of the European Court of Justice C-480\/19 of 29 April 2021, E v. 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