H&I 2014/401
Van Caster and Van Caster. German flat-rate taxation of income received through investment funds which do not fulfil documentation requirements violates the free movement of capital. Court of Justice
CJ 09-10-2014, C-326/12 (Uitspraak), m.nt. Frederik Boulogne (Van Caster en Van Caster)
- Instantie
Court of Justice of the European Union
- Datum
9 oktober 2014
- Zaaknummer
C-326/12
- Noot
Frederik Boulogne
- Roepnaam
Van Caster en Van Caster
- JCDI
JCDI:ADS88132:1
- Vakgebied(en)
Europees belastingrecht / Europese verdragsvrijheden
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 09‑10‑2014
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 10‑07‑2012
Essentie
The Court of Justice has given a judgment in the case Van Caster and Van Caster. Article 63 TFEU must be interpreted as precluding national legislation such as that at issue in the main proceedings which provides that the failure by a non-resident investment fund to comply with the obligations to communicate and publish certain information required by that legislation, which are applicable without distinction to resident and non-resident investment funds alike, resulting in the flat-rate taxation of the income which the taxpayer earns from that investment fund, since that legislation does not allow the taxpayer to ... Verder lezen? Log in om dit document te bekijken.