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Case C-326/12: Reference for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 10 July 2012 — Rita van Caster, Patrick van Caster v Finanzamt Essen-Süd
ECLI:EU:UNKNOWN:62012CN0326
62012CN0326
July 10, 2012
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Official Journal of the European Union
C 303/13
(Case C-326/12)
2012/C 303/25
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Rita van Caster, Patrick van Caster
Defendant: Finanzamt Essen-Süd
Question referred
Does the flat-rate taxation of income from so-called ‘intransparent’ (domestic and) foreign investment funds under Paragraph 6 of the Law on Investment Tax (Investmentsteuergesetz) infringe European Community law (Article 56 EC) because it amounts to a disguised restriction on the free movement of capital (Article 58(3)) EC)?
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