Sparkasse Allgau v Finanzamt Kempten

European Union – Freedom of establishment. The Court of Justice of the European Union gave a preliminary ruling concerning art 49 of the Treaty on the Functioning of the European Union. The request had been made in proceedings between Sparkasse Allgäu and the Kempten tax office, Germany, concerning the refusal of that credit institution to disclose to the Kempten tax office information relating to the accounts held with its dependent branch established in Austria by persons who, at the time of their death, had their place of residence for tax purposes in Germany.

Category: