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Court of Justice of the European Union · Judgment

C‑168/11Manfred Beker and Christa Beker v Finanzamt Heilbronn

Decided
2013-02-28
ECLI
ECLI:EU:C:2013:117
CELEX
62011CJ0168
Finality
Final, the decision cannot be appealed

The court's own keywords

Free movement of capital — Income tax — Income from capital — Convention for the avoidance of double taxation — Dividends distributed by companies established in Member States and third countries — Calculation of the maximum amount of foreign withholding tax deductible against national income tax — Failure to take account of personal and lifestyle costs — Justification.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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