European Union – Freedom of movement. The Court of Justice of the European Union made a preliminary ruling concerning the interpretation of arts 49, 63, 65 of the Treaty on the Functioning of the European Union. The request had been made in proceedings between Emerging Markets Series of DFA Investment Trust Company, an investment fund whose registered office was in the United States, and the director of the Bydgoszczy tax authority in Poland, concerning the latter's refusal to recognise and refund an overpayment of flat-rate corporation tax, relating to the years 2005 and 2006, paid in respect of the taxation of dividends paid to the applicant in the main proceedings by companies whose registered office was in Poland.