CELEX: 62012CN0190
Language: en
Date: 2012-04-23 00:00:00
Title: Case C-190/12: Reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Bydgoszczy (Poland), lodged on 23 April 2012 — Emerging Markets Series of DFA Investment Trust Company v Dyrektor Izby Skarbowej w Bydgoszczy

14.7.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 209/4
            
         Reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Bydgoszczy (Poland), lodged on 23 April 2012 — Emerging Markets Series of DFA Investment Trust Company v Dyrektor Izby Skarbowej w Bydgoszczy
   (Case C-190/12)
   2012/C 209/05
   Language of the case: Polish
   
      Referring court
   
   Wojewódzki Sąd Administracyjny w Bydgoszczy
   
      Parties to the main proceedings
   
   
      Applicant: Emerging Markets Series of DFA Investment Trust Company
   
      Defendant: Dyrektor Izby Skarbowej w Bydgoszczy
   
      Questions referred
   
   
               1.
            
            
               Does Article 56(1) EC (now Article 63 TFEU) apply to an assessment of the permissibility of the application by a Member State of provisions of national law which draw a distinction between the legal situation of taxable persons in such a way that they grant, as part of a general tax exemption, an exemption from flat-rate corporation tax on dividends received by investment funds established in a Member State of the European Union but do not provide for such an exemption for an investment fund which is resident for tax purposes in the USA?
            
         
               2.
            
            
               Can the difference between the treatment of funds established in a non-member country and that of funds established in a Member State of the European Union, as provided for in national law with regard to the exemption relating to corporation tax, be regarded as legally justified in the light of Article 58(1)(a) EC, in conjunction with Article 58(3) EC (now Article 65(1)(a) TFEU, in conjunction with Article 65(3) TFEU)?