ECJ 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
A. Tizzano, P
C-326/12, [2014] EUECJ C-326/12
Bailii
TFEU 53
European
Financial Services
Updated: 22 December 2021; Ref: scu.537479