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European Union
Vera Mattner v Finanzamt Velbert (C-510/08)
Judgment
Consideration of the question referred
33

Vera Mattner v Finanzamt Velbert (C-510/08)

Judgment of 22 Apr 2010law://eu/cjeu/2008/c-510-08/para_33@2026-11-11

33The derogation in Article 58(1)(a) EC is itself limited by Article 58(3) EC, which provides that the national provisions referred to in paragraph 1 of that article ‘shall not constitute a means of arbitrary discrimination or a disguised restriction on the free movement of capital and payments as defined in Article 56’.

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

Key facts

Court: Court of Justice · Second Chamber
Case: C-510/08 · ECLI:EU:C:2010:216
Decided: 22 Apr 2010
Procedure: Preliminary reference · referred by the Finanzgericht Düsseldorf (Germany)
Applicant: Vera Mattner
Defendant: Finanzamt Velbert
Rapporteur: A. Ó Caoimh
Advocate General: P. Mengozzi
Bench: 5 judges
J.N. Cunha Rodrigues, P. Lindh, A. Rosas, U. Lõhmus, A. Ó Caoimh
Language: German
Official: CURIA · EUR-Lex 62008CJ0510

Topics

Free movement of capital

History · 1 version

22 Apr 2010Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions
Cited by 15: Sabine Hünnebeck v Finanzamt Krefeld (C-479/14)4 provisions; BA v Finanzamt X (C-670/21)2 provisions; XY v Finanzamt V (C-394/20); European Commission v Hellenic Republic (C-98/16); European Commission v Hellenic Republic (C-244/15); Proceedings brought by F.E. Familienprivatstiftung Eisenstadt (C-589/13)2 provisions; European Commission v French Republic (C-485/14); Staatssecretaris van Economische Zaken and Staatssecretaris van Financiën v Q (C-133/13); European Commission v Federal Republic of Germany (C-211/13); European Commission v Kingdom of Spain (C-127/12); Emerging Markets Series of DFA Investment Trust Company v Dyrektor Izby Skarbowej w Bydgoszczy (C-190/12)2 provisions; European Commission v Council of the European Union (C-118/10)2 provisions; European Commission v Council of the European Union (C-121/10)2 provisions; European Commission v Council of the European Union (C-111/10)2 provisions; European Commission v Council of the European Union (C-117/10)2 provisions
Cites 13: Treaty on the Functioning of the European Union (consolidated 2016)6 provisions; Glaxo Wellcome GmbH & Co. KG v Finanzamt München II (C-182/08); Council Directive 88/361/EEC of 24 June 1988 for the implementation of Article 67 of the Treaty; Grundstücksgemeinschaft Busley and Cibrian Fernandez v Finanzamt Stuttgart-Körperschaften (C-35/08); Hans Eckelkamp and Others v Belgische Staat (C-11/07); D. M. M. A. Arens-Sikken v Staatssecretaris van Financiën (C-43/07); Hein Persche v Finanzamt Lüdenscheid (C-318/07); Petri Manninen (C-319/02); The heirs of H. Barbier v Inspecteur van de Belastingdienst Particulieren/Ondernemingen buitenland te Heerlen (C-364/01); Margarete Block v Finanzamt Kaufbeuren (C-67/08); Heirs of M. E. A. van Hilten-van der Heijden v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen (C-513/03); Theodor Jäger v Finanzamt Kusel-Landstuhl (C-256/06); Finanzamt Köln-Altstadt v Roland Schumacker (C-279/93)