30. Oktober 2013 Global estimate of taxable income from foreign fund inhibits ... The Supreme Tax Court has laid a preliminary question before the ECJ on whether the provision setting the taxable income derived from an investment in a non-compliant foreign fund at 90% of the increase in the unit redemption price during the year is to be disapplied as a restriction on the free movement of capital going beyond what is necessary to combat tax evasion. Kategorien: Supreme Tax Court casesSchlagwörter: free movement of capital, investment tru ...