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This alert is a follow-up to the recent alert on the CJEU judgment of 27 February 2025 in case C-18/23 concerning the taxation of EU/EEA based investment funds investing in Poland. In the said judgment, the CJEU ruled that the Polish rules applicable to the taxation of EU/EEA-based investment funds investing in Poland were incompatible with EU law. According to the CJEU, the principle of free movement of capital must be interpreted as precluding national legislation that requires EU/EEA-based collective investment institutions to be managed by an external entity authorised by a competent financial market authority in order to benefit from the tax exemption.

In the previous alert, we wrote that this CJEU ruling allows self-managed foreign investment funds to claim tax exemptions on Polish investments, and that it affects both future and previously closed cases where exemptions have been denied. With regard to the latter, taxpayers can reopen closed cases within relatively short statutory deadlines.

The statutory time limits for filing motions to reopen closed cases depend on the date of publication of the CJEU judgment, which is the legal basis for reopening a case, in the EU Official Journal. The deadline also depends on the level at which the case has been finalized (administrative vs court stage)

According to domestic law, the deadline for filing a motion to reopen a case is:

• 1 month from the date of publication of the CJEU's judgment in the EU Official Journal, if the case was closed at the level of the Polish tax authorities (administrative stage); and
• 3 months from the date of publication of the CJEU's judgment in the EU Official Journal, if the case was closed at the level of the Polish administrative courts (court stage).

As the judgment of the CJEU in case C-18/23 has been published in the EU Official Journal on 14 April 2025, the deadlines for filing motions to reopen the already closed cases are as follows:

• if the case was closed by a negative decision at the tax authorities�� level (1 month deadline) �� Wednesday, 14 May 2025;
• if the case was closed by a negative judgment at the administrative courts�� level (3 months deadline) �� Monday, 14 July 2025.

It is also important to note that the Statute of Limitations (SOL) rules play an important role in determining whether a particular case can be reopened. Moreover, different SOL rules apply to cases closed at the level of the tax authorities and to cases closed at the level of the administrative courts.

In view of the approaching deadline for filing motions to reopen closed cases and the number of factors that may affect the appropriate procedural path, it is very important to carefully analyse the given situation on a case-by-case basis. Within ���㣨Leyu���������� we assist our clients at all stages of such analysis, as well as in the preparation and submission of the motion to the appropriate authority.