Judgment of the Court (Grand Chamber) of 27 January 2009.
Hein Persche v Finanzamt Lüdenscheid.
Reference for a preliminary ruling: Bundesfinanzhof - Germany.
Free movement of capital - Income tax - Deduction of gifts to bodies recognised as charitable - Deduction restricted to gifts to national bodies - Gifts in kind - Directive 77/799/EEC - Mutual assistance by the competent authorities of the Member States in the field of direct taxation.
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