Judgment of the Court (Second Chamber) of 7 April 2022.#A SCPI v Veronsaajien oikeudenvalvontayksikkö.#Request for a preliminary ruling from the Helsingin hallinto-oikeus.#Reference for a preliminary ruling – Taxation – Articles 63 and 65 TFEU – Free movement of capital – Restrictions – Tax on the income of legal persons – Exemption for investment funds – Conditions for exemption – Condition relating to the fund being in contractual form.#Case C-342/20.