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Case C-450/09: Judgment of the Court (Second Chamber) of 31 March 2011 (reference for a preliminary ruling from the Niedersächsisches Finanzgericht (Germany)) — Ulrich Schröder v Finanzamt Hameln (Free movement of capital — Direct taxation — Taxation of income from the letting of immovable property — Deductibility of annuities paid to a relative in the context of an anticipated succession inter vivos — Condition of being subject to unlimited tax liability in the Member State at issue)
- CELEX number:
- 62009CA0450
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 31/03/2011
- Number of pages:
- 1
Judgment of the Court (Second Chamber) of 31 March 2011.
Ulrich Schröder v Finanzamt Hameln.
Reference for a preliminary ruling: Niedersächsisches Finanzgericht - Germany.
Free movement of capital - Direct taxation - Taxation of income from the letting of immovable property - Deductibility of annuities paid to a relative in the context of an anticipated succession inter vivos - Condition of being subject to unlimited tax liability in the Member State at issue.
Case C-450/09.
ECLI identifier: ECLI:EU:C:2011:198
- CELEX number:
- 62009CJ0450
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 31/03/2011
Opinion of Mr Advocate General Bot delivered on 9 December 2010.
Ulrich Schröder v Finanzamt Hameln.
Reference for a preliminary ruling: Niedersächsisches Finanzgericht - Germany.
Free movement of capital - Direct taxation - Taxation of income from the letting of immovable property - Deductibility of annuities paid to a relative in the context of an anticipated succession inter vivos - Condition of being subject to unlimited tax liability in the Member State at issue.
Case C-450/09.
ECLI identifier: ECLI:EU:C:2010:761
- CELEX number:
- 62009CC0450
- Form:
- Opinion of the Advocate General
- Author:
- Court of Justice
- Date of document:
- 09/12/2010
Case C-450/09: Reference for a preliminary ruling from the Niedersächsisches Finanzgericht (Germany) lodged on 19 November 2009 — Ulrich Schröder v Finanzamt Hameln
- CELEX number:
- 62009CN0450
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 19/11/2009
- Number of pages:
- 1
Domain: All, CELEX number: 62009C?0450, Search language: English