Court of Justice (First Chamber) 10 April 2014, C‑190/12 (Emerging Markets Series of DFA Investment Trust Company v Dyrektor Izby Skarbowej w Bydgoszczy.)

JUDGMENT OF THE COURT (First Chamber) 10 April 2014 ( *1 ) ‛Reference for a preliminary ruling — Freedom of establishment — Free movement of capital — Articles 63 TFEU and 65 TFEU — Tax on income of legal persons — Difference of treatment between dividends paid to resident and non-resident investment funds — Exclusion of tax exemption — Restriction not justified’ In Case C‑190/12, REQUEST for a