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Court of Justice of the European Union · Judgment

C-559/13Finanzamt Dortmund-Unna v Josef Grünewald

Decided
2015-02-24
ECLI
ECLI:EU:C:2015:109
CELEX
62013CJ0559
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Free movement of capital — Direct taxation — Income tax — Deductibility of support payments made in consideration for a gift by way of anticipated succession — Exclusion of non-residents.

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
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    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

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