C‑600/10European Commission v Federal Republic of Germany

Domstolens egne nøkkelord

Failure of a Member State to fulfil obligations — Free movement of capital — Taxation of dividends and interest paid to pension funds and pension insurance schemes — Treatment of dividends and interest paid to non-resident institutions — Deduction of operating costs directly linked to the receipt of income in the form of dividends and interest — Burden of proof.

Tolker