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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)?