April 23
Dolores Utrilla
26th February 2021
Banking & Finance Internal Market

AG Hogan: Member States might make certain tax benefits dependent on the open or closed nature of investment funds, if certain conditions are met

Advocate General (AG) Hogan delivered his Opinion in UBS Real Estate Kapitalanlagegesellschaft mbH v Agenzia delle Entrate (joined cases C‑478/19 and C‑479/19) yesterday, advising the Court of Justice on how to rule on the compatibility with EU law of Italian legislation which limits certain taxes to close-ended real estate investment funds.

These cases stems from two requests for a preliminary ruling from the Italian Supreme Court of Cassation (Corte suprema di cassazione) concerning the compatibility with the free movement of capital and freedom of establishment of Italian legislation which limits to closed-ended real estate investment funds the availability of a reduction by half of the mortgage registration tax and the land re


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