Judgment of the Court (First Chamber) of 27 April 2023.#L Fund v Finanzamt D.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Corporation 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 only for resident funds – 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 power of taxation between the Member States