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Court of Justice of the European Union · Judgment

C-318/07Hein Persche v Finanzamt Lüdenscheid

Decided
2009-01-27
ECLI
ECLI:EU:C:2009:33
CELEX
62007CJ0318
Finality
Final, the decision cannot be appealed

The court's own keywords

Free movement of capital - Income tax - Deduction of gifts to bodies recognised as charitable - Deduction restricted to gifts to national bodies - Gifts in kind - Directive 77/799/EEC - Mutual assistance by the competent authorities of the Member States in the field of direct taxation.

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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    • Six fixed blocks, one source per line
    • No sentence written by a language model
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    • Model card and audit published under the EU AI Act

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