Court of Justice of the European Union · Judgment

C-589/13Proceedings brought by F.E. Familienprivatstiftung Eisenstadt

Decided: 2015-09-17
ECLI: ECLI:EU:C:2015:612
CELEX: 62013CJ0589
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Free movement of capital — Article 56 EC — Interim taxation of capital gains and income from the disposal of holdings by a national foundation — Refusal of right to deduct from the taxable amount gifts to non-resident beneficiaries exempt from tax in the Member State of the foundation under a double taxation convention.

Interprets

EUR-Lex The 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

Model card Audit