S. Mouzoulas, The economic entity of mutual funds, 2009

The subject of the study dealt with in this issue is based on the search for the elements that differentiate the mutual fund, as an economic-legal entity, from other economic-legal forms, which are proposed as investment instruments. This differentiation, which is based on a sui generis legal nature, is first of all manifested at the beginning of the 'life' of the fund, i.e. at its creation, and is also evident at the end of the fund's 'life', which occurs at the time of its dissolution. It remains to be seen how the operation of the mutual fund is differentiated, which manifests itself in various ways and which will be the subject of research for future issues of the series on the law of collective investment undertakings.