Opinion of advocate general Wathelet in the case Van Caster and Van Caster.
National legislation which provides, as regards the taxation of income resulting from investment funds which did not supply a detailed notification of the profits to investors (‘intransparent funds'), that the tax base must be determined on the basis of a flat rate, constitutes a restriction on the free movement of capital. 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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