58Member States are also free to provide for, for the purposes of encouraging the use of collective investment undertakings, a specific tax regime applicable to those undertakings and to the dividends and other income received by them, and to define the material and formal conditions which must be respected in order to benefit from such a regime (see, to that effect, judgment of 30 January 2020, Köln-Aktienfonds Deka, C‑156/17, EU:C:2020:51, paragraph 43 and the case-law cited).
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