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European Union
Haribo Lakritzen Hans Riegel BetriebsgmbH and Österreichische Salinen AG v Finanzamt Linz (C-436/08, C-437/08)
Judgment
III —Consideration of the questions re…
B —The questions in Case C-436/08
1.Question 1
(b)Substance
(iii)Possible justifications for the m…
63

Haribo Lakritzen Hans Riegel BetriebsgmbH and Österreichische Salinen AG v Finanzamt Linz (C-436/08, C-437/08)

Judgment of 10 Feb 2011law://eu/cjeu/2008/c-436-08/para_63@2026-11-11

63It must also be examined whether the restriction resulting from national legislation such as that at issue in the main proceedings is justified by overriding reasons in the public interest (see Case C-451/05 ELISA [2007] ECR I-8251, paragraph 79).

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Third Chamber
Cases: C-436/08, C-437/08 · ECLI:EU:C:2011:61
Decided: 10 Feb 2011
Procedure: Preliminary reference · referred by the Unabhängiger Finanzsenat, Außenstelle Linz (Austria)
Applicants: Haribo Lakritzen Hans Riegel BetriebsgmbH; Österreichische Salinen AG
Defendant: Finanzamt Linz
Rapporteur: K. Lenaerts
Advocate General: J. Kokott
Bench: 5 judges
K. Lenaerts, D. Šváby, R. Silva de Lapuerta, J. Malenovský, T. von Danwitz
Language: German
Official: CURIA · EUR-Lex 62008CJ0436

Topics

Free movement of capital

History · 1 version

10 Feb 2011Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions
Cited by 21: Margaretha Bouanich v Directeur des services fiscaux de la Drôme (C-375/12)2 provisions; BA v Finanzamt X (C-670/21); ACC Silicones Ltd. v Bundeszentralamt für Steuern (C-572/20); Proceedings brought by E (C-480/19); Société Générale SA v Ministre de l'Action et des Comptes publics (C-403/19); Novo Banco SA v Junta de Andalucía (C-712/19); Société Générale S.A. v Agenzia delle Entrate – Direzione Regionale Lombardia Ufficio Contenzioso (C-565/18); Köln-Aktienfonds Deka v Staatssecretaris van Financiën (C-156/17); X-GmbH v Finanzamt Stuttgart - Körperschaften (C-135/17); European Commission v French Republic (C-416/17); EV v Finanzamt Lippstadt (C-685/16); ‘TTL’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ - Sofia (C-553/16); Instituto Nacional de la Seguridad Social v Jesús Crespo Rey (C-2/17); SECIL - Companhia Geral de Cal e Cimento SA v Fazenda Pública (C-464/14); État belge, SPF Finances v NN (L) International (C-48/15); Groupe Steria SCA v Ministère des Finances et des Comptes publics (C-386/14); Rita van Caster and Patrick van Caster v Finanzamt Essen-Süd (C-326/12); Kronos International Inc. v Finanzamt Leverkusen (C-47/12); Emerging Markets Series of DFA Investment Trust Company v Dyrektor Izby Skarbowej w Bydgoszczy (C-190/12)2 provisions; K (C-322/11)2 provisions; Manfred Beker and Christa Beker v Finanzamt Heilbronn (C-168/11)2 provisions
Cites 20: Treaty on the Functioning of the European Union (consolidated 2016)5 provisions; Aziz Melki and Sélim Abdeli (C-188/10, C-189/10); PreussenElektra AG v Schhleswag AG, in the presence of Windpark Reußenköge III GmbH and Land Schleswig-Holstein (C-379/98); Glaxo Wellcome GmbH & Co. KG v Finanzamt München II (C-182/08); Fidium Finanz AG v Bundesanstalt für Finanzdienstleistungsaufsicht (C-452/04); Teckal Srl v Comune di Viano and Azienda Gas-Acqua Consorziale (AGAC) di Reggio Emilia (C-107/98); Idryma Typou AE v Ypourgos Typou kai Meson Mazikis Enimerosis (C-81/09); CIBA Speciality Chemicals Central and Eastern Europe Szolgáltató, Tanácsadó és Keresdedelmi kft v Adó- és Pénzügyi Ellenőrzési Hivatal (APEH) Hatósági Főosztály (C-96/08); Jacques Damseaux v Belgian State (C-128/08); Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation; Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland Revenue (C-374/04); Staatssecretaris van Financiën v B.G.M. Verkooijen (C-35/98); Canal Satélite Digital SL v Adminstración General del Estado, and Distribuidora de Televisión Digital SA (DTS) (C-390/99); Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue (C-196/04); Établissements Rimbaud SA v Directeur général des impôts and Directeur des services fiscaux d’Aix-en-Provence (C-72/09); Belgische Staat v Cobelfret NV (C-138/07); Futura Participations SA and Singer v Administration des contributions (C-250/95); Makedoniko Metro and Michaniki AE v Elliniko Dimosio (C-57/01); Mark Kerckhaert and Bernadette Morres v Belgische Staat (C-513/04); Européenne et Luxembourgeoise d’investissements SA (ELISA) v Directeur général des impôts and Ministère public (C-451/05)