Judgment of the Court (First Chamber) of 27 February 2025.#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)