Whether the lump-sum taxation in accordance with section 6 of the German Investment Tax Act 2004 (GITA 2004) violates EU or constitutional law in the absence of the tax bases in accordance with section 5 of the GITA 2004 has been the subject of several judgments by the national tax courts and also by the European Court of Justice in the past. In response to these court judgments, the provisions of the lump-sum taxation were amended by the Act on the Reform of Investment Taxation of July 19, 2016 (Federal Law Gazette 2016 I, 1730). In its most recent judgment (14 May 2019 - VIII R 31/16), recently published, the German Federal Fiscal Court has now made a final ruling in the "van Caster and van Caster" case: The amended regulation on lump-sum taxation under section 6 of the GITA 2004 does not violate EU law and is also compatible with constitutional law.