CELEX: 62013CA0560
Language: en
Date: 2015-05-21 00:00:00
Title: 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)

20.7.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 236/10
            
         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
   (Case C-560/13) (1)
   
   ((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
   
   Bundesfinanzhof
   
      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.
   
      (1)  OJ C 24, 25.1.2014.