CELEX: 62012CN0326
Language: en
Date: 2012-07-10 00:00:00
Title: 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

6.10.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 303/13
            
         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
   (Case C-326/12)
   2012/C 303/25
   Language of the case: German
   
      Referring court
   
   Finanzgericht Düsseldorf
   
      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)?