C‑211/13European Commission v Federal Republic of Germany

Domstolens egne nøkkelord

Failure of a Member State to fulfil obligations — Article 63 TFEU — Free movement of capital — Taxation of inheritances and gifts — National legislation providing for a higher tax-free allowance where the deceased, at the time of death, the donor or beneficiary resided on the territory of the Member State — Subject-matter of the action for annulment — Restriction — Justification.

Tolker