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Court of Justice of the European Union · Judgment

C-450/09Ulrich Schröder v Finanzamt Hameln

Decided
2011-03-31
ECLI
ECLI:EU:C:2011:198
CELEX
62009CJ0450
Finality
Final, the decision cannot be appealed

The court's own keywords

Free movement of capital - Direct taxation - Taxation of income from the letting of immovable property - Deductibility of annuities paid to a relative in the context of an anticipated succession inter vivos - Condition of being subject to unlimited tax liability in the Member State at issue.

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

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