Judgment_paragraph 111 · Emerging Markets Series of DFA Investment Trust Company v Dyrektor Izby Skarbowej w Bydgoszczy (C-190/12)

111As regards the Polish Government’s argument concerning the far‑reaching consequences which the judgment to be delivered by the Court might have for the Polish budget, it is settled case‑law that the financial consequences which might ensue for a Member State from a preliminary ruling do not in themselves justify limiting the temporal effects of the ruling (Santander Asset Management SGIIC and Others, paragraph 62 and case-law cited).