Case C-537/20, L Fund: Judgment of the Court (First Chamber) of 27 April 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — L Fund v Finanzamt D (Reference for a preliminary ruling — Article 63 TFEU — Free movement of capital — Corporate income tax — Taxation of income from immovable property situated within the territory of a Member State — Difference in treatment between resident funds and non-resident funds — Exemption for resident funds only — Comparability of situations — Taking into account of the tax system of investors — None — Justification — Need to preserve the coherence of the national tax system — Need to preserve a balanced distribution of the power of taxation between Member States — None)