Court of Justice (First Chamber) 9 October 2014, C‑326/12 (Rita van Caster and Patrick van Caster v Finanzamt Essen-Süd.)

JUDGMENT OF THE COURT (First Chamber) 9 October 2014 ( *1 ) ‛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’ In Case