Judgment of the Court (Second Chamber), 28 February 2013

Manfred Beker and Christa Beker v Finanzamt Heilbronn

Request for a preliminary ruling from the Bundesfinanzhof

Free movement of capital — Income tax — Income from capital — Convention for the avoidance of double taxation — Dividends distributed by companies established in Member States and third countries — Calculation of the maximum amount of foreign withholding tax deductible against national income tax — Failure to take account of personal and lifestyle costs — Justification

Case C‑168/11

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)