The Finnish Supreme Administrative Court (Korkein hallinto-oikeus, KHO) decided on 27 June 2007 to stay the proceedings in a case concerning the potential discriminatory features of the Finnish withholding tax regime and refer the following questions to the European Court of Justice (ECJ): (1)   Should a Finnish limited liability company or, alternatively, a Finnish investment fund and a Luxemburg-based SICAV, respectively, be deemed comparable in order to secure the freedoms provided Arts. 43, 48, 56 and 58 of the EC Treaty, taking into account that: (a) the Finnish law does not recognize SICAVs as such; (b) Luxemburg-based SICAVs are...