Source: All England Reporter
Publisher Citation: [2015] All ER (D) 127 (Apr)
Court: Court of Justice of the European Union (Third Chamber)
Judge:

Judges Ilesic (President of the Chamber), O Caoimh, Toader, Jarasiunas and Fernlund (Rapporteur)

Judgment Dates: 16 April 2015

Catchwords

European Union - Freedom of establishment - Discrimination - German national legislation providing for scheme pursuant to which taxation of capital gains was deferred in prescribed circumstances - European Commission deciding that such scheme contrary to EU principle of freedom of establishment - Commission seeking declaration to that effect - Whether declaration should be made - Agreement on the European Economic Area, art 31 - Treaty on the Functioning of the European Union, art 49.

The Case

European Union Freedom of establishment. The Court of Justice of the European Union granted the application by the European Commission for a declaration that by adopting and maintaining in force the tax scheme provided for in para 6b of the German Law on Income Tax, Germany had failed to fulfil its obligations under art 49 of the Treaty on the Functioning of the European Union and art 31 of the Agreement on the European Economic Area.

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