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European Union
Emerging Markets Series of DFA Investment Trust Company v Dyrektor Izby Skarbowej w Bydgoszczy (C-190/12)
Judgment
The second question
Whether Article 64(1) TFEU is applicable
50

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

Judgment of 10 Apr 2014law://eu/cjeu/2012/c-190-12/para_50@2026-11-10

50Accordingly, as stated by the Advocate General in Point 57 of his Opinion, a restriction, within the meaning of the Treaty provisions relating to free movement of capital, which was maintained after 31 December 1993 did not exist before that date.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · First Chamber
Case: C-190/12 · ECLI:EU:C:2014:249
Decided: 10 Apr 2014
Procedure: Preliminary reference · referred by the Wojewódzki Sąd Administracyjny w Bydgoszczy (Poland)
Applicant: Emerging Markets Series of DFA Investment Trust Company
Defendant: Dyrektor Izby Skarbowej w Bydgoszczy
Rapporteur: E. Levits
Advocate General: P. Mengozzi
Bench: 5 judges
A. Tizzano, A. Borg Barthet, E. Levits, M. Berger, S. Rodin
Language: Polish
Official: CURIA · EUR-Lex 62012CJ0190

Topics

Free movement of capital

History · 1 version

10 Apr 2014Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions
Cited by 15: FL v Autoridade Tributária e Aduaneira (C-312/22); E. v Dyrektor Izby Administracji Skarbowej we Wrocławiu (C-322/22)2 provisions; ACC Silicones Ltd. v Bundeszentralamt für Steuern (C-572/20); AllianzGI-Fonds AEVN v Autoridade Tributária e Aduaneira (C-545/19); Köln-Aktienfonds Deka v Staatssecretaris van Financiën (C-156/17); College Pension Plan of British Columbia v Finanzamt München Abteilung III (C-641/17)2 provisions; Belgisch Syndicaat van Chiropraxie and Others v Ministerraad (C-597/17); X-GmbH v Finanzamt Stuttgart - Körperschaften (C-135/17); EV v Finanzamt Lippstadt (C-685/16); Fidelity Funds and Others v Skatteministeriet (C-480/16); SECIL - Companhia Geral de Cal e Cimento SA v Fazenda Pública (C-464/14); Pensioenfonds Metaal en Techniek v Skatteverket (C-252/14); Alexandra Schulz v Technische Werke Schussental GmbH und Co. KG and Josef Egbringhoff v Stadtwerke Ahaus GmbH (C-359/11, C-400/11); Gérard Buono and Others v European Commission (C-12/13 P, C-13/13 P); Ronny Verest and Gaby Gerards v Belgische Staat (C-489/13)
Cites 16: Treaty on the Functioning of the European Union (consolidated 2016)5 provisions; Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue and The Commissioners for Her Majesty’s Revenue & Customs (C-35/11); Winfried L. Holböck v Finanzamt Salzburg-Land (C-157/05); European Commission v Federal Republic of Germany (C-284/09); Santander Asset Management SGIIC SA, on behalf of FIM Santander Top 25 Euro Fi (C‑338/11) v Directeur des résidents à l'étranger et des services généraux and Santander Asset Management SGIIC SA, on behalf of Cartera Mobiliaria SA SICAV (C‑339/11 to C‑347/11) and Others v Ministre du Budget, des Comptes publics, de la Fonction publique et de la Réforme de l’État (C-338/11, C-339/11, C-340/11, C-341/11, C-342/11, C-343/11, C-344/11, C-345/11, C-346/11, C-347/11); Hans Eckelkamp and Others v Belgische Staat (C-11/07); Council Directive 85/611/EEC of 20 December 1985 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS); Commission of the European Communities v Italian Republic (C-540/07); Vera Mattner v Finanzamt Velbert (C-510/08); Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation; European Commission v Portuguese Republic (C-493/09); Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue (C-446/04); Skatteverket v A (C-101/05); Vodafone Omnitel NV (C‑228/12, C‑231/12 and C‑258/12), Fastweb SpA (C‑229/12 and C‑232/12), Wind Telecomunicazioni SpA (C‑230/12 and C‑254/12), Telecom Italia SpA (C‑255/12 and C‑256/12) and Sky Italia srl (C‑257/12) v Autorità per le Garanzie nelle Comunicazioni Presidenza del Consiglio dei Ministri (C‑228/12 to C‑232/12, C‑255/12 and C‑256/12), Commissione di Garanzia dell’Attuazione della Legge sullo Sciopero nei Servizi Pubblici Essenziali (C‑229/12, C‑232/12 and C‑257/12) and Ministero dell’Economia e delle Finanze (C‑230/12) (C-228/12, C-229/12, C-230/12, C-231/12, C-232/12, C-254/12, C-255/12, C-256/12, C-257/12, C-258/12); Emerging Markets Series of DFA Investment Trust Company v Dyrektor Izby Skarbowej w Bydgoszczy (C-190/12); Haribo Lakritzen Hans Riegel BetriebsgmbH and Österreichische Salinen AG v Finanzamt Linz (C-436/08, C-437/08)