Judgment of the Court (Third Chamber) of 14 April 2016
Sparkasse Allgäu v Finanzamt Kempten
Request for a preliminary ruling from the Bundesfinanzhof
Reference for a preliminary ruling — Freedom of establishment — Article 49 TFEU — Legislation of a Member State requiring credit institutions to notify the tax authorities of deceased customers’ assets for purposes related to the collection of inheritance tax — Application of that legislation to branches established in another Member State in which banking secrecy prohibits, in principle, the disclosure of such information
Case C-522/14
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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EUR-Lex |
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Opinion
ECLI:EU:C:2015:786 |
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Judgment
ECLI:EU:C:2016:253 |
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