Judgment_paragraph 58 · F S.A. v Dyrektor Krajowej Informacji Skarbowej (C-18/23)

58Specifically, the less favourable treatment by a Member State of income paid to non-resident collective investment undertakings, compared with the treatment of income paid to resident collective investment undertakings, is liable to deter undertakings established in a State other than that Member State from pursuing investments in that same Member State and, consequently, amounts to a restriction of the free movement of capital, prohibited, in principle, under Article 63 TFEU (judgment of 7 April 2022, Veronsaajien oikeudenvalvontayksikkö (Exemption of contractual investment funds), C‑342/20, EU:C:2022:276, paragraph 50 and the case-law cited).

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

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