Court of Justice of the European Union · Judgment
C-522/14Sparkasse Allgäu v Finanzamt Kempten
- Decided
- 2016-04-14
- ECLI
- ECLI:EU:C:2016:253
- CELEX
- 62014CJ0522
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Reference for a preliminary ruling — Freedom of establishment — Article 49 TFEU — Legislation of a Member State requiring credit institutions to notify the tax authorities of deceased customers’ assets for purposes related to the collection of inheritance tax — Application of that legislation to branches established in another Member State in which banking secrecy prohibits, in principle, the disclosure of such information.
Interprets
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