Judgment of the Court (Fourth Chamber) of 22 November 2012

European Commission v Federal Republic of Germany

Failure of a Member State to fulfil obligations — Free movement of capital — Taxation of dividends and interest paid to pension funds and pension insurance schemes — Treatment of dividends and interest paid to non-resident institutions — Deduction of operating costs directly linked to the receipt of income in the form of dividends and interest — Burden of proof

Case C‑600/10

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general - 'Information on unpublished decisions' section)