Court of Justice 11 July 2024, C-18/23 (F S.A. v Dyrektor Krajowej Informacji Skarbowej.)
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The Advocate General's opinion addresses whether Poland's tax exemption for externally managed investment funds constitutes indirect discrimination against non-resident internally managed funds, potentially violating the free movement of capital under Article 63 TFEU. The opinion highlights the need for the Court to clarify if the differing treatment of investment funds based on their management structure infringes EU law, particularly in light of the UCITS Directive. Ultimately, the opinion seeks to determine the compatibility of Polish tax legislation with EU principles regarding equal fiscal treatment of collective investment undertakings.AI
European Union · · · Cited by 3 · 11-07-2024
OPINION OF ADVOCATE GENERAL KOKOTT delivered on 11 July 2024 ( 1 ) Case C‑18/23 F S.A. v Dyrektor Krajowej Informacji Skarbowej (Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Gliwicach (Regional Administrative Court, Gliwice, Poland)) (Reference for a preliminary ruling – Direct taxes and fundamental freedoms – Article 63 TFEU – Free movement of capital – Taxation of
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