Court of Justice 18 November 2014, C-559/13 (Finanzamt Dortmund-Unna v Josef Grünewald.)

OPINION OF ADVOCATE GENERAL MENGOZZI delivered on 18 November 2014 ( 1 ) Case C‑559/13 Finanzamt Dortmund-Unna v Josef Grünewald (Reference for a preliminary ruling from the Bundesfinanzhof (Germany)) ‛Free movement of capital — Direct taxation — Income tax — Deductibility of payments made to a parent in the context of an anticipated succession — Exclusion of non-resident taxpayers’ 1.