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Court of Justice of the European Union · Judgment

C‑211/13European Commission v Federal Republic of Germany

Decided
2014-09-04
ECLI
ECLI:EU:C:2014:2148
CELEX
62013CJ0211
Finality
Final, the decision cannot be appealed

The court's own keywords

Failure of a Member State to fulfil obligations — Article 63 TFEU — Free movement of capital — Taxation of inheritances and gifts — National legislation providing for a higher tax-free allowance where the deceased, at the time of death, the donor or beneficiary resided on the territory of the Member State — Subject-matter of the action for annulment — Restriction — 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.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
    • Engine version and read date on every answer
    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

    Model cardAudit