Judgment of the Court (First Chamber), 9 October 2014
Judgment of the Court (First Chamber), 9 October 2014.#Rita van Caster and Patrick van Caster v Finanzamt Essen-Süd.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#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.#Case C‑326/12.
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