Press Release: Judgment in Case C-190/12. Emerging Markets Series of DFA Investment Trust Company v Dyrektor Izby Skarbowej w Bydgoszczy

A Member State may not exclude from a tax exemption dividends paid by nationally established companies to an investment fund established in a non-Member State if
there exists between the two States an obligation of mutual administrative assistance.

It is however for the national court to examine whether the agreed mechanism for the exchange of information enables the tax authorities to verify the information provided by the investment fund.

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