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Court of Justice of the European Union · Judgment

C-560/13Finanzamt Ulm v Ingeborg Wagner-Raith

Decided
2015-05-21
ECLI
ECLI:EU:C:2015:347
CELEX
62013CJ0560
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Free movement of capital — Derogation — Movement of capital involving the provision of financial services — National legislation providing for flat-rate taxation of investment income from holdings in foreign investment funds — Black funds.

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.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
    • Engine version and read date on every answer
    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

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