30With regard, secondly, to the argument that the restrictions in question are justified under Article 65(1)(b) TFEU, which provides that ‘Article 63 shall be without prejudice to the right of Member States … to take all requisite measures to prevent infringements of national law and regulations, in particular in the field of … the prudential supervision of financial institutions’, suffice it to state that, while the national provisions at issue may lay down the substantive content of the prudential rules applicable to the undertakings for collective investment created by the severance funds, they are not, by contrast, in any way whatsoever designed to prevent infringement of the laws and regulations in the field of the prudential supervision of financial institutions. Those provisions cannot, therefore, come within the exception laid down in that article (see, to that effect, Commission v Poland, paragraph 56).
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