Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Gliwicach (Poland) lodged on 18 January 2023 — F S.A. v Dyrektor Krajowej Informacji Skarbowej

(Case C-18/23, Dyrektor Krajowej Informacji Skarbowej)

(2023/C 155/34)

Language of the case: Polish

Referring court

Wojewódzki Sąd Administracyjny w Gliwicach

Parties to the main proceedings

Applicant: F S.A.

Defendant: Dyrektor Krajowej Informacji Skarbowej

Question referred

Must the provisions of Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS), (1) and in particular Article 29(1) thereof, in conjunction with Articles 18, 49 and 63 of the Treaty on the Functioning of the European Union, be interpreted a precluding the laying down in national legislation of formal requirements, such as in the main proceedings, for taking advantage of exemptions from corporation tax by undertakings for collective investment whose registered office is in a Member State of the European Union other than the Republic of Poland, or in another State in the European Economic Area, that is to say from the requirement that they be managed by persons who have, for the pursuit of their activity, the authorisation of the competent financial market supervisory authorities of the State in which the registered office of those undertakings is situated?

(1)  OJ 2009 L 302, p. 32.