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SVInfo
- Referral date: 19-11-2014
- Show case reference
- Opinion date: 26-11-2015
- Ruling date: 14-04-2016
- AG: Szpunar
References in this case
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23.2.2015 |
EN |
Official Journal of the European Union |
C 65/20 |
Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 19 November 2014 — Sparkasse Allgäu v Finanzamt Kempten
(Case C-522/14)
(2015/C 065/29)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: Sparkasse Allgäu
Defendant: Finanzamt Kempten
Question referred
Does the freedom of establishment (Article 49 of the Treaty on the Functioning of the European Union, ex Article 43 [of the Treaty establishing] the European Communities) preclude a provision in a Member State under which a credit institution established in its national territory must, on the death of a domestic testator, also notify the tax office responsible for the administration of inheritance tax in the national territory of those of the testator’s assets which are held or managed in a dependent branch of the credit institution in another Member State, where there is no similar notification obligation in the other Member State and credit institutions in that State are subject to banking secrecy any breach of which constitutes a criminal offence?