Judgment of the Court (First Chamber) of 15 July 2004 in Case C-315/02 (reference for a preliminary ruling from the Verwaltungsgerichtshof): Anneliese Lenz v Finanzlandesdirektion für Tirol (Free movement of capital — Tax on revenue from capital — Revenue from capital of Austrian origin: tax rate of 25 % in discharge or rate equal to half of the average tax rate on aggregate income — Income from capital originating in another Member State: normal tax rate)