This document is an excerpt from the EUR-Lex website
Document 62014CA0522
Case C-522/14: Judgment of the Court (Third Chamber) of 14 April 2016 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Sparkasse Allgäu v Finanzamt Kempten (Reference for a preliminary ruling — Freedom of establishment — Article 49 TFEU — Legislation of a Member State requiring credit institutions to notify the tax authorities of deceased customers’ assets for purposes related to the collection of inheritance tax — Application of that legislation to branches established in another Member State in which banking secrecy prohibits, in principle, the disclosure of such information)
Case C-522/14: Judgment of the Court (Third Chamber) of 14 April 2016 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Sparkasse Allgäu v Finanzamt Kempten (Reference for a preliminary ruling — Freedom of establishment — Article 49 TFEU — Legislation of a Member State requiring credit institutions to notify the tax authorities of deceased customers’ assets for purposes related to the collection of inheritance tax — Application of that legislation to branches established in another Member State in which banking secrecy prohibits, in principle, the disclosure of such information)
Case C-522/14: Judgment of the Court (Third Chamber) of 14 April 2016 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Sparkasse Allgäu v Finanzamt Kempten (Reference for a preliminary ruling — Freedom of establishment — Article 49 TFEU — Legislation of a Member State requiring credit institutions to notify the tax authorities of deceased customers’ assets for purposes related to the collection of inheritance tax — Application of that legislation to branches established in another Member State in which banking secrecy prohibits, in principle, the disclosure of such information)
OJ C 211, 13.6.2016, p. 14–15
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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13.6.2016 |
EN |
Official Journal of the European Union |
C 211/14 |
Judgment of the Court (Third Chamber) of 14 April 2016 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Sparkasse Allgäu v Finanzamt Kempten
(Case C-522/14) (1)
((Reference for a preliminary ruling - Freedom of establishment - Article 49 TFEU - Legislation of a Member State requiring credit institutions to notify the tax authorities of deceased customers’ assets for purposes related to the collection of inheritance tax - Application of that legislation to branches established in another Member State in which banking secrecy prohibits, in principle, the disclosure of such information))
(2016/C 211/16)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: Sparkasse Allgäu
Defendant: Finanzamt Kempten
Operative part of the judgment
Article 49 TFEU must be interpreted as not precluding legislation of a Member State which requires credit institutions having their head office in that Member State to notify the national authorities of assets held or managed at their dependent branches established in another Member State in the event of the death of the owner of those assets who is resident in the first Member State, in the case where there is no similar notification obligation in that second Member State and credit institutions there are subject to banking secrecy breach of which constitutes a criminal offence.