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Document 62012CN0326

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

OJ C 303, 6.10.2012, p. 13–14 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

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)?

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