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Case C-537/20, L Fund: Judgment of the Court (First Chamber) of 27 April 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — L Fund v Finanzamt D (Reference for a preliminary ruling — Article 63 TFEU — Free movement of capital — Corporate income tax — Taxation of income from immovable property situated within the territory of a Member State — Difference in treatment between resident funds and non-resident funds — Exemption for resident funds only — Comparability of situations — Taking into account of the tax system of investors — None — Justification — Need to preserve the coherence of the national tax system — Need to preserve a balanced distribution of the power of taxation between Member States — None)
ECLI:EU:UNKNOWN:62020CA0537
62020CA0537
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19.6.2023
Official Journal of the European Union
C 216/3
(Case C-537/20, (1) L Fund)
(Reference for a preliminary ruling - Article 63 TFEU - Free movement of capital - Corporate income tax - Taxation of income from immovable property situated within the territory of a Member State - Difference in treatment between resident funds and non-resident funds - Exemption for resident funds only - Comparability of situations - Taking into account of the tax system of investors - None - Justification - Need to preserve the coherence of the national tax system - Need to preserve a balanced distribution of the power of taxation between Member States - None)
(2023/C 216/03)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: L Fund
Defendant: Finanzamt D
in the presence of: Bundesministerium der Finanzen
Operative part of the judgment
Article 63 TFEU must be interpreted as precluding legislation of a Member State which makes non-resident specialised property funds partially liable to corporate income tax in respect of the income from property which they receive in the territory of that Member State, whereas resident specialised property funds are exempted from that tax.
Language of the case: German.