Comparability Approaches of the CJEU Regards Dividends Received by Non-Resident CIVs: Is the Primary Law Sufficient or Not?

Abstract: For preventing economic double taxation and neutralization of choice between direct and indirect investments, states might grant domestic funds certain tax advantages while not extending it to non-residents, which possibly result in international double taxation. This issue arises mostly because of the different features of the investment funds. Such as their legal form, tax treatment, regulatory framework, the aim may vary to the state to state. The author firstly examines if the DTTs are sufficient for solving this issue by focusing on the OECD MC (2017) and its Commentary for the entitlement of treaty benefits. Subsequently, the author investigates if the EU secondary law has adequate sources. Finally, this thesis focuses on detail to the case-law of the CJEU and tries to create a structure for the comparability test while aiming to find an answer to the question if the primary law can shed light on this issue.