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Court of Justice of the European Union · Judgment

C-18/23F S.A. v Dyrektor Krajowej Informacji Skarbowej

Decided
2025-02-27
ECLI
ECLI:EU:C:2025:119
CELEX
62023CJ0018
Finality
Final, the decision cannot be appealed

The court's own keywords

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.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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