Court of Justice 21 November 2013, C‑326/12 (Rita van Caster and Patrick van Caster v Finanzamt Essen-Süd.)

OPINION OF ADVOCATE GENERAL WATHELET delivered on 21 November 2013 ( 1 ) Case C‑326/12 Rita van Caster, Patrick van Caster v Finanzamt Essen-Süd (Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany)) ‛Free movement of capital — Taxation of income from investment funds which do not provide investors with a detailed statement of the profits (‘intransparente Fonds’)’ I –