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Case C-18/23, Dyrektor Krajowej Informacji Skarbowej: Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Gliwicach (Poland) lodged on 18 January 2023 — F S.A. v Dyrektor Krajowej Informacji Skarbowej
ECLI:EU:UNKNOWN:62023CN0018
62023CN0018
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Official Journal of the European Union
C 155/27
(Case C-18/23, Dyrektor Krajowej Informacji Skarbowej)
(2023/C 155/34)
Language of the case: Polish
Referring court
Parties to the main proceedings
Applicant: F S.A.
Defendant: Dyrektor Krajowej Informacji Skarbowej
Question referred
Must the provisions of Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS), (1) and in particular Article 29(1) thereof, in conjunction with Articles 18, 49 and 63 of the Treaty on the Functioning of the European Union, be interpreted a precluding the laying down in national legislation of formal requirements, such as in the main proceedings, for taking advantage of exemptions from corporation tax by undertakings for collective investment whose registered office is in a Member State of the European Union other than the Republic of Poland, or in another State in the European Economic Area, that is to say from the requirement that they be managed by persons who have, for the pursuit of their activity, the authorisation of the competent financial market supervisory authorities of the State in which the registered office of those undertakings is situated?
(1) OJ 2009 L 302, p. 32.
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