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The European Commission has formally requested Poland to amend its tax legislation which discriminates against investment funds and pension funds from other EU countries and countries of the European Economic Area (EEA). Under Polish tax legislation, domestic investment funds and pension funds are exempted from corporate income tax. However, funds established outside Poland can only benefit from this exemption under certain conditions which are not applied to Polish funds. Such discriminatory provisions are in breach of EU law, which requires that all tax exemptions should be granted equally to resident and non-resident taxpayers.