By its second question, the referring court seeks, in essence, to ascertain whether Articles 63 TFEU and 65 TFEU must be interpreted as precluding tax legislation of a Member State, such as that at issue in the main proceedings, under which dividends paid by companies established in that Member State to an investment fund established in a non-Member State cannot qualify for a tax exemption. Please Note: For Durable Medical Equipment (DME) MACs only, CPT/HCPCS codes remain located in LCDs. All other Codes (ICD-10, Bill Type, and Revenue) have moved to Articles for DME MACs, as they have for the other Local Coverage MAC types. National Coverage APPOINTMENT OF TEMPORARY OFFICERS IN THE ARMY OF THE UNITED STATES UPON MOBILIZATION (REPRINTED W/BASIC INCL C1-2)

DEPARTMENT OF THE ARMY FEDERAL ADVISORY COMMITTEE MANAGEMENT PROGRAM - THIS EDITION REMAINS IN EFFECT UNTIL 20 DECEMBER 2023. The Polish Government is alone in taking the view that those national rules must be assessed in the light not of free movement of capital, but rather of either freedom of establishment or the freedom to provide services. According to the Polish Government, the purpose of the personal exemption at issue in the main proceedings, which applies to the entire income of certain traders irrespective of the type of transactions carried out by them, is not to introduce a distinguishing criterion based on the place of establishment, but to encourage consumers to make use of the services of investment funds which operate within a precisely defined legal framework. Further, the business undertaken by investment funds constitutes a financial intermediary service or a portfolio asset management service, under Articles 49 TFEU or 56 TFEU. Further, as stated by the Advocate General in point 113 of his Opinion, the extended interpretation of the concept of tax coherence proposed by the German Government rests on the unproven premise that the unit-holders in investment funds established in non-Member countries also themselves reside in those countries or, at the least, outside the national territory. An examination of the ground of tax coherence requires, in principle, an examination with regard to one and the same tax system.

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consistent with the standards of grade authorization. 4–3. Preparation of military working dogs for On 31 December 1993 the dividends paid by Polish companies to non-resident entities were subject to the same deduction of tax at source as those paid to entities established in Poland, namely tax at a reduced rate, pursuant to a double taxation convention entered into by the Republic of Poland and the State concerned. The Law of 28 August 1997, referred to in paragraph 49 of this judgment, first introduced a restriction, since that law created a difference of treatment between resident and non-resident investment funds, by exempting the former from liability to deduction of tax at source and the administrative procedures associated with a flat-rate levy of the tax on dividends distributed to them. By letter of 6 December 2013, lodged at the Court’s Registry on 9 December 2013, the applicant in the main proceedings, in reliance on Article 83 of the Court’s Rules of Procedure, requested, in essence, the reopening of the oral part of the procedure, claiming that there were new facts which were such as to have a decisive influence on the Court’s decision. The applicant claims that the tax authorities of the United States have informed it that the Polish tax authorities had initiated a procedure for the exchange of information in respect of a case concerning the applicant, the subject matter of that case being identical to that of the main proceedings.

In particular, under the law on corporation tax, in the version applicable at the material time in the main proceedings, namely in 2005 and 2006 and until January 2011, the dividends distributed by a resident company to an investment fund established in a non-Member country were taxed, as a general rule, at the rate of 19%, by means of deduction of tax at source, except where a different rate applied under a double taxation convention, whereas such dividends were exempt from tax when they were paid to a resident investment fund, if the latter also satisfied the conditions imposed by the law on investment funds. PRODUCT QUALITY DEFICIENCY REPORT PROGRAM {DLAR 4155.24; SECNAVINST 4855.5B; AFI 21-115; DCMA INST 1102}In accordance with Article 65(1)(a) TFEU, Article 63 TFEU is to be without prejudice to the right of Member States to apply the relevant provisions of their tax law which distinguish between taxpayers who are not in the same situation with regard to their place of residence or with regard to the place where their capital is invested.