*Fianzamt Dortmund-Unna v Grunewald

European Union – Freedom of movement. The Court of Justice of the European Union ruled that legislation of a member state which did not permit a non-resident taxpayer who had received in that state commercial income generated by shares in a business which had been transferred to him by a relative in the course of a gift by way of anticipated succession to deduct from that income the annuities which he had paid to that relative in consideration for that gift, whereas that legislation allowed a resident taxpayer to make such a deduction, infringed the principle of free movement of capital, contrary to art 63 of the Treaty on the Functioning of the European Union.

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