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Case C-155/08 and C-157/08: Judgment of the Court (Fourth Chamber) of 11 June 2009 (Reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — X (C-155/08), E.H.A. Passenheim-van Schoot (C-157/08) v Staatssecretaris van Financiën (Freedom to provide services — Free movement of capital — Wealth tax — Income tax — Savings deposited in a Member State other than the Member State of residence — No declaration — Recovery period — Extension of the recovery period in the case of assets held outside the Member State of residence — Directive 77/799/EEC — Mutual assistance of the competent authorities of the Member States in the field of direct and indirect taxation — Banking secrecy)
- CELEX number:
- 62008CA0155
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 11/06/2009
- Number of pages:
- 1
Judgment of the Court (Fourth Chamber) of 11 June 2009.
X (C-155/08) and E. H. A. Passenheim-van Schoot (C-157/08) v Staatssecretaris van Financiën.
References for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.
Freedom to provide services - Free movement of capital - Wealth tax - Income tax - Savings deposited in a Member State other than the Member State of residence - No declaration - Recovery period - Extension of the recovery period in the case of assets held outside the Member State of residence - Directive 77/799/EEC - Mutual assistance of the competent authorities of the Member States in the field of direct and indirect taxation - Banking secrecy.
Joined cases C-155/08 and C-157/08.
ECLI identifier: ECLI:EU:C:2009:368
- CELEX number:
- 62008CJ0155
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 11/06/2009
Case C-155/08: Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 16 April 2008 — X v Staatssecretaris van Financiën
- CELEX number:
- 62008CN0155
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 16/04/2008
- Number of pages:
- 1
Domain: All, CELEX number: 62008C?0155, Search language: English