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Case C-560/13: Judgment of the Court (First Chamber) of 21 May 2015 (request for a preliminary ruling from the Bundesfinanzhof (Germany) — Finanzamt Ulm v Ingeborg Wagner-Raith (Reference for a preliminary ruling — Free movement of capital — Derogation — Movement of capital involving the provision of financial services — National legislation providing for flat-rate taxation of investment income from holdings in foreign investment funds — Black funds)
ECLI:EU:UNKNOWN:62013CA0560
62013CA0560
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Official Journal of the European Union
C 236/10
(Case C-560/13) (<span class="super">1</span>)
((Reference for a preliminary ruling - Free movement of capital - Derogation - Movement of capital involving the provision of financial services - National legislation providing for flat-rate taxation of investment income from holdings in foreign investment funds - Black funds))
(2015/C 236/12)
Language of the case: German
Referring court
Parties to the main proceedings
Appellant: Finanzamt Ulm
Respondent: Ingeborg Wagner-Raith
Intervener: Bundesministerium der Finanzen
Operative part of the judgment
Article 64 TFEU must be interpreted as meaning that national legislation, such as that at issue in the main proceedings, which provides for flat-rate taxation of the income of holders of units in a non-resident investment fund when the latter has not fulfilled certain statutory obligations constitutes a measure which relates to movement of capital involving the provision of financial services within the meaning of that article.
(<span class="note">1</span>) OJ C 24, 25.1.2014.