Court of Justice 26 November 2015, C-522/14 (Sparkasse Allgäu v Finanzamt Kempten.)

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European Union · · · Cited by 1 · 26-11-2015

OPINION OF ADVOCATE GENERAL SZPUNAR delivered on 26 November 2015 ( 1 ) Case C‑522/14 Sparkasse Allgäu v Finanzamt Kempten (Request for a preliminary ruling from the Bundesfinanzhof (Germany)) ‛Freedom of establishment — Legislation of a Member State requiring banks to notify the tax authorities of deceased customers’ assets for purposes related to the collection of inheritance tax — Application

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