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Case C-18/23, Dyrektor Krajowej Informacji Skarbowej (Management form of a UCI): Judgment of the Court (First Chamber) of 27 February 2025 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Gliwicach – Poland) – F S.A. v Dyrektor Krajowej Informacji Skarbowej (Reference for a preliminary ruling – Article 63(1) TFEU – Free movement of capital – Undertakings for collective investment in transferable securities – Corporation tax – Exemption from corporation tax for income received by such an undertaking – Conditions for exemption – External management of that undertaking – Directive 2009/65/EC – Article 29(1) – Applicability)
ECLI:EU:UNKNOWN:62023CA0018
62023CA0018
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Official Journal of the European Union
C series
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C/2025/2043
14.4.2025
(Case C-18/23,
Dyrektor Krajowej Informacji Skarbowej (Management form of a UCI))
(Reference for a preliminary ruling - Article 63(1) TFEU - Free movement of capital - Undertakings for collective investment in transferable securities - Corporation tax - Exemption from corporation tax for income received by such an undertaking - Conditions for exemption - External management of that undertaking - Directive 2009/65/EC - Article 29(1) - Applicability)
(C/2025/2043)
Language of the case: Polish
Referring court
Parties to the main proceedings
Applicant: F S.A.
Defendant: Dyrektor Krajowej Informacji Skarbowej
Operative part of the judgment
Article 63(1) TFEU must be interpreted as precluding legislation of a Member State which provides that only a collective investment undertaking managed by an external entity which carries on its business on the basis of an authorisation issued by the competent financial market supervisory authorities of the State in which that entity has its registered office, may benefit from the exemption from corporation tax in respect of income derived from investments made by that undertaking, and which therefore does not grant such an exemption to internally managed collective investment undertakings constituted in accordance with the legislation of another Member State, where the law of the first Member State authorises only the creation of externally managed collective investment undertakings.
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(1) OJ C 155, 2.5.2023.
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ELI: http://data.europa.eu/eli/C/2025/2043/oj
ISSN 1977-091X (electronic edition)
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