- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Case C-326/12: Judgment of the Court (First Chamber) of 9 October 2014 (request for a preliminary ruling from the Finanzgericht Düsseldorf — Germany) — Rita van Caster, Patrick van Caster v Finanzamt Essen-Süd (Reference for a preliminary ruling — Free movement of capital — Article 63 TFEU — Taxation of income from investment funds — Investment fund’s obligations to communicate and publish certain information — Flat-rate taxation of income from investment funds which do not comply with communication and publication obligations)
ECLI:EU:UNKNOWN:62012CA0326
62012CA0326
With us you find everything. Try it now!
I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
8.12.2014
Official Journal of the European Union
C 439/3
(Case C-326/12) (<span class="super">1</span>)
((Reference for a preliminary ruling - Free movement of capital - Article 63 TFEU - Taxation of income from investment funds - Investment fund’s obligations to communicate and publish certain information - Flat-rate taxation of income from investment funds which do not comply with communication and publication obligations))
(2014/C 439/03)
Language of the case: German
Referring court
Parties to the main proceedings
Applicants: Rita van Caster, Patrick van Caster
Defendant: Finanzamt Essen-Süd
Operative part of the judgment
Article 63 TFEU must be interpreted as precluding national legislation such as that at issue in the main proceedings which provides that the failure by a non-resident investment fund to comply with the obligations to communicate and publish certain information required by that legislation, which are applicable without distinction to resident and non-resident investment funds alike, resulting in the flat-rate taxation of the income which the taxpayer earns from that investment fund, since that legislation does not allow the taxpayer to provide evidence or information that could prove the actual size of that income.
*
Language of the case: German.
(<span class="super">1</span>) OJ C 303, 6.10.2012.