Dr Leopoldo Parada's article cited twice in Advocate General's opinion
As members of the Court of Justice of the European Union, Advocates General write opinion on a case which is impartial and independent. Judges consider the opinion before passing final judgement.
Dr Leopoldo Parada's article ‘Hybrid Entities and Conflicts of Allocation of Income Within Tax Treaties: Is New Article 1(2) of the OECD Model (Article 3(1) of the MLI) the Best Solution Available?’ British Tax Review 3 (2018), has been cited twice in the recent Advocate General's opinion in the case Veronsaajien oikeudenvalvontayksikkö (Exonération des fonds d’investissement contractuels), C-342/20.
The case concerns the tax characterisation of a French investment fund in Finland and the exclusion of the Finnish tax transparency regime. The EU Advocate General raises interesting issues regarding indirect discrimination (since only investment funds outside Finland could be excluded from the Finnish transparency regime), as well comparability between contractual and statutory funds.
The Court of Justice of the European Union's decision is still pending.
The AG opinion can be read in full (originally in French).