Asunto C-522/14: Sentencia del Tribunal de Justicia (Sala Tercera) de 14 de abril de 2016 (petición de decisión prejudicial planteada por el Bundesfinanzhof — Alemania) — Sparkasse Allgäu/Finanzamt Kempten (Procedimiento prejudicial — Libertad de establecimiento — Artículo 49 TFUE — Normativa de un Estado miembro que impone a las entidades de crédito la obligación de comunicar a la administración tributaria información acerca de los activos de clientes fallecidos, a efectos de la liquidación del impuesto sobre sucesiones — Aplicación de dicha normativa a las sucursales establecidas en otro Estado miembro, en el cual el secreto bancario prohíbe, en principio, tal comunicación)
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
13.6.2016 ES Diario Oficial de la Unión Europea C 211/14
Lengua de procedimiento: alemán
Bundesfinanzhof
Demandante: Sparkasse Allgäu
Demandada: Finanzamt Kempten
El artículo 49 TFUE debe interpretarse en el sentido de que no se opone a una normativa de un Estado miembro que obliga a las entidades de crédito con domicilio social en ese Estado miembro a declarar a las autoridades nacionales los activos depositados o administrados en sus sucursales no autónomas establecidas en otro Estado miembro en caso de fallecimiento del propietario de dichos activos, residente en el primer Estado miembro, aun cuando el segundo...
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