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Document 62012CN0326

Kawża C-326/12: Talba għal deċiżjoni preliminari mressqa mill-Finanzgericht Düsseldorf (il-Ġermanja) fl- 10 ta’ Lulju 2012 — Rita van Caster, Patrick van Caster vs Finanzamt Essen-Süd

ĠU 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   

MT

Il-Ġurnal Uffiċjali tal-Unjoni Ewropea

C 303/13

Talba għal deċiżjoni preliminari mressqa mill-Finanzgericht Düsseldorf (il-Ġermanja) fl-10 ta’ Lulju 2012 — Rita van Caster, Patrick van Caster vs Finanzamt Essen-Süd

(Kawża C-326/12)

2012/C 303/25

Lingwa tal-kawża: il-Ġermaniż

Qorti tar-rinviju

Finanzgericht Düsseldorf

Partijiet fil-kawża prinċipali

Rikorrenti: Rita van Caster, Patrick van Caster

Konvenut: Finanzamt Essen-Süd

Domanda preliminari

Taxxa b’rata fissa tad-dħul li jirriżulta mill-fondi ta’ investiment (nazzjonali u) barranin magħrufa bħala “mhux trasparenti” taħt l-Artikolu 6 tal-Investmentsteuergesetz (Liġi dwar it-tassazzjoni ta’ investimenti) tikser id-dritt tal-Unjoni Ewropea (Artikolu 56 KE) minħabba li tikkostitwixxi restrizzjoni moħbija fuq il-moviment liberu tal-kapital (Artikolu 58(3) KE)?

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