This document is an excerpt from the EUR-Lex website
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
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
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
SL 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)?