The Court of Justice has given a judgment in the case Sparkass Allgäu.

Article 49 TFEU must be interpreted as not precluding legislation of a Member State which requires credit institutions having their head office in that Member State to notify the national authorities of assets held or managed at their dependent branches established in another Member State in the event of the death of the owner of those assets who is resident in the first Member State, in the case where there is no similar notification obligation in that second Member State and credit institutions there are subject to banking secrecy breach of which constitutes a criminal offence.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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