ECJ Freedom to provide services – Free movement of capital – Wealth tax – Income tax – Savings deposited in a Member State other than the Member State of residence No declaration Recovery period Extension of the recovery period in the case of assets held outside the Member State of residence Directive 77/799/EEC – Mutual assistance of the competent authorities of the Member States in the field of direct and indirect taxation Banking secrecy.
Citations:
C-157/08, [2009] EUECJ C-157/08
Links:
Jurisdiction:
European
Income Tax
Updated: 28 July 2022; Ref: scu.347055
