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This may have a positive impact on reclaims filed by US funds (RICs in particular).Swedish Administrative Court of Appeal rules on US mutual fund comparabilityOn 15th December 2014, the Administrative Court of Appeal, in Sundsvall ("ACA") ruled positively in the case of a US mutual fund that suffered Swedish WHT on dividends. The ACA stated that the mutual fund was comparable to Swedish investment funds and as a result the US mutual fund should be entitled to a refund of unduly withheld tax.The decision of the Administrative Court of AppealThe decision provides an insight into the documentation requirements to be provided by third country investment funds in order to support their application for repayment of WHT. Applying the information provided by the fund allowed the ACA (in comparison with the UCITS regime), to draw the conclusion that the US mutual fund was comparable to a Swedish investment fund and therefore the difference in treatment between Swedish and foreign investment funds constituted a restriction on the free movement of capital.It was also stated by the ACA that the burden of proof for providing the required documentation lies with the fund, which must prove that it can be regarded as being comparable to a Swedish investment fund.The ACA has confirmed that, to the extent there is a double tax treaty in place between Sweden and the US that foresees an exchange of information clause, the Swedish Tax Agency ("STA") should consider the possibility of checking the information the fund provided. specsavers ray ban

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