CELEX:62019CA0478: Joined Cases C-478/19 and C-479/19: Judgment of the Court (Second Chamber) of 16 December 2021 (requests for a preliminary ruling from the Corte suprema di cassazione — Italy) — UBS Real Estate Kapitalanlagegesellschaft mbH v Agenzia delle Entrate (Reference for a preliminary ruling — Free movement of capital — Closed-ended mutual investment funds — Open-ended mutual investment funds — Investments in real estate — Mortgage registration tax and land registry fees — Tax advantage granted only to closed-ended real estate investment funds — Difference in treatment — Comparability of situations — Objective criteria of differentiation)

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