Case C-18/23, Dyrektor Krajowej Informacji Skarbowej (Management form of a UCI): Judgment of the Court (First Chamber) of 27 February 2025 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Gliwicach – Poland) – F S.A. v Dyrektor Krajowej Informacji Skarbowej (Reference for a preliminary ruling – Article 63(1) TFEU – Free movement of capital – Undertakings for collective investment in transferable securities – Corporation tax – Exemption from corporation tax for income received by such an undertaking – Conditions for exemption – External management of that undertaking – Directive 2009/65/EC – Article 29(1) – Applicability)