The Court of Justice has given a judgment in the case Van Caster and Van Caster.
Article 63 TFEU must be interpreted as precluding national legislation such as that at issue in the main proceedings which provides that the failure by a non-resident investment fund to comply with the obligations to communicate and publish certain information required by that legislation, which are applicable without distinction to resident and non-resident investment funds alike, resulting in the flat-rate taxation of the income which the taxpayer earns from that investment fund, since that legislation does not allow the taxpayer to provide evidence or information that could prove the actual size of that income. 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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