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Court of Justice of the European Union · Judgment

C‑326/12Rita van Caster and Patrick van Caster v Finanzamt Essen-Süd

Decided
2014-10-09
ECLI
ECLI:EU:C:2014:2269
CELEX
62012CJ0326
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Free movement of capital — Article 63 TFEU — Taxation of income from investment funds — Investment fund’s obligations to communicate and publish certain information — Flat-rate taxation of income from investment funds which do not comply with communication and publication obligations.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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    • Six fixed blocks, one source per line
    • No sentence written by a language model
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    • Model card and audit published under the EU AI Act

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