National provisions of Poland stipulate that private pension contributions are only tax deductible when they are paid into Individual Pension Insurance Accounts (IKZE) opened by Polish investment funds, exchange maker houses, insurance establishments, banks and pension funds. Such domestic payments are, therefore, treated more favourably than contributions paid into similar financial products and institutions established in other EU Member States and EEA States. Such a difference in tax treatment may constitute an infringement of the freedom to provide services and the free movement of capital as set out in EU Treaties. The Commission's request takes the form of a reasoned opinion. In the absence of a satisfactory response within two months, the Commission may refer Poland to the Court of Justice of the EU.