Court of Justice 5 June 2019, C-641/17 (College Pension Plan of British Columbia v Finanzamt München Abteilung III.)

OPINION OF ADVOCATE GENERAL PIKAMÄE delivered on 5 June 2019 ( 1 ) Case C‑641/17 College Pension Plan of British Columbia v Finanzamt München III (Request for a preliminary ruling from the Finanzgericht München (Finance Court, Munich, Germany)) (Reference for a preliminary ruling — Direct taxation — Free movement of capital — Movement of capital between Member States and third countries —