The Resource German tax rules prevail over Austrian bank secrecy legislation, CJEU holds

German tax rules prevail over Austrian bank secrecy legislation, CJEU holds

Label
German tax rules prevail over Austrian bank secrecy legislation, CJEU holds
Title
German tax rules prevail over Austrian bank secrecy legislation, CJEU holds
Creator
Subject
Language
eng
Summary
This article discusses the Court of Justice of the European Union's judgment in Sparkasse Allgäu, C-522/14 (CJEU 2016), which upheld German rules that required a national credit institution to report information on accounts held in its branch in Austria by persons who at their death were resident in Germany
Citation source
In: Tax notes international. - Falls Church. - Vol. 82 (2016),
http://library.link/vocab/creatorName
O'Shea, T
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • bank secrecy
  • ECJ case law
  • residence
Label
German tax rules prevail over Austrian bank secrecy legislation, CJEU holds
Instantiates
Label
German tax rules prevail over Austrian bank secrecy legislation, CJEU holds

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...