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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.

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