C-522/14Sparkasse Allgäu v Finanzamt Kempten

Domstolens egne nøkkelord

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.

Tolker