H&I 2014/50
Wagner-Raith. Reference for a preliminary ruling. Grandfatheringclause. Bundesfinanzhof
CJ (Reference for a preliminary ruling) 30-10-2013, C-560/13 (Beroepschrift), m.nt. Daniel Smit (Wagner-Raith)
- Instantie
Court of Justice of the European Union (Reference for a preliminary ruling)
- Datum
30 oktober 2013
- Zaaknummer
C-560/13
- Noot
Daniel Smit
- Roepnaam
Wagner-Raith
- JCDI
JCDI:ADS88107:1
- Vakgebied(en)
Europees belastingrecht / Europese verdragsvrijheden
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 21‑05‑2015
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 30‑10‑2013
- Wetingang
VWEU artikel 64 lid 1 (‘grandfatheringregeling’)
Essentie
Wagner-Raith. Reference for a preliminary ruling. Grandfatheringclause. Bundesfinanzhof
Samenvatting
In this case, the compatibility of Article 18, paragraph 3 of the German Investmentsteuergesetz with the free movement of capital under Article 63 TFEU is at issue. These provisions, in essence, pursue avoidance of under-taxation of investment income received through an investment fund in comparison to the situation where the investment income would have been received directly. Based on these provisions, income received from an investment fund is taxed on a fictitious rather than on an estimated or real basis if the investment fund has not complied with the requirements ... Verder lezen? Log in om dit document te bekijken.