ECJ (Judgment) Reference for a preliminary ruling – Freedom of establishment – Article 49 TFEU – Legislation of a Member State requiring credit institutions to notify the tax authorities of deceased customers’ assets for purposes related to the collection of inheritance tax – Application of that legislation to branches established in another Member State in which banking secrecy prohibits, in principle, the disclosure of such information
C-522/14, [2016] EUECJ C-522/14, ECLI:EU:C:2016:253
Bailii
European, Banking
Updated: 13 January 2022; Ref: scu.562072
