CELEX: 62012CA0326
Language: en
Date: 2014-10-09 00:00:00
Title: 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)

8.12.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 439/3
            
         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
   (Case C-326/12) (1)
   
   ((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
   
   Finanzgericht Düsseldorf
   
      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.
   
      (1)  OJ C 303, 6.10.2012.