Skip to content

GlobalLawDBby GenieAI

Laws Search Sanctions Map Data Developers

Search the text of the law

Log in Get an API key

Laws Search Sanctions Map Data Developers

Log in Get an API key

The Global Law Database. Free to read, built for people and AI agents.

Explore

All laws
Search the text
Sanctions
Map of connections
Compare UK and EU

Developers

AI agents (MCP)
REST API
Bulk data
API keys

Coverage

United Kingdom
European Union
United States
Canada
Australia
France
Germany
Netherlands
Spain
Austria
Norway
Finland
Switzerland
Ireland

GlobalLawDB is made by GenieAI, London. It is not legal advice: check the official text before relying on it. Text comes from official publishers under their licences, listed on the Data page.

ThemeMatch my systemLightDark

European Union
Wienand Meilicke and Others v Finanzamt Bonn-Innenstadt (C-262/09)
Judgment
Consideration of the questions referred
The second and third questions
37

Wienand Meilicke and Others v Finanzamt Bonn-Innenstadt (C-262/09)

Judgment of 30 Jun 2011law://eu/cjeu/2009/c-262-09/para_37@2026-11-12

37That being made clear, it must be noted that, next, it is inherent in the principle of the fiscal autonomy of Member States that they determine what is, according to their own national system, the evidence required in order to benefit from such a tax credit.

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

Key facts

Court: Court of Justice · First Chamber
Case: C-262/09 · ECLI:EU:C:2011:438
Decided: 30 Jun 2011
Procedure: Preliminary reference · referred by the Finanzgericht Köln (Germany)
Applicants: Wienand Meilicke; Heidi Christa Weyde; Marina Stöffler
Defendant: Finanzamt Bonn-Innenstadt
Rapporteur: E. Levits
Advocate General: V. Trstenjak
Bench: 5 judges
A. Tizzano, M. Ilešič, E. Levits, M. Safjan, M. Berger
Language: German
Official: CURIA · EUR-Lex 62009CJ0262

Topics

Free movement of capital

History · 1 version

30 Jun 2011Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions
Cited by 16: Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue and The Commissioners for Her Majesty’s Revenue & Customs (C-35/11)2 provisions; Santander Renta Variable España Pensiones, Fondo de Pensiones v Autoridade Tributária e Aduaneira (C-525/24); Agenzia delle Entrate v Contship Italia SpA (C-433/21)2 provisions; Köln-Aktienfonds Deka v Staatssecretaris van Financiën (C-156/17)2 provisions; Benoît Sauvage and Kristel Lejeune v État belge (C-602/17)2 provisions; European Commission v French Republic (C-416/17); ‘TTL’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ - Sofia (C-553/16); Deister Holding AG and Juhler Holding A/S v Bundeszentralamt für Steuern (C-504/16, C-613/16); Masco Denmark ApS and Damixa ApS v Skatteministeriet (C-593/14); Rita van Caster and Patrick van Caster v Finanzamt Essen-Süd (C-326/12)2 provisions; Kronos International Inc. v Finanzamt Leverkusen (C-47/12); Thomas Specht and Others v Land Berlin and Bundesrepublik Deutschland (C-501/12, C-502/12, C-503/12, C-504/12, C-505/12, C-506/12, C-540/12, C-541/12); Global Trans Lodzhistik OOD v Nachalnik na Mitnitsa Stolichna (C-29/13, C-30/13)2 provisions; Pelati d.o.o. v Republika Slovenija (C-603/10)2 provisions; VALE Építési kft (C-378/10)2 provisions; Banca Antoniana Popolare Veneta SpA v Ministero dell'Economia e delle Finanze and Agenzia delle Entrate (C-427/10)2 provisions
Cites 19: Treaty on the Functioning of the European Union (consolidated 2016)4 provisions; i-21 Germany GmbH and Arcor AG & Co. KG v Bundesrepublik Deutschland (C-392/04, C-422/04); Wienand Meilicke, Heidi Christa Weyde and Marina Stöffler v Finanzamt Bonn-Innenstadt (C-292/04); Futura Participations SA and Singer v Administration des contributions (C-250/95); Marks & Spencer plc v Commissioners of Customs & Excise (C-62/00); Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue (C-446/04); The Queen, on the application of Delena Wells v Secretary of State for Transport, Local Government and the Regions (C-201/02); Skatteverket v A (C-101/05); Haribo Lakritzen Hans Riegel BetriebsgmbH and Österreichische Salinen AG v Finanzamt Linz (C-436/08, C-437/08); Hein Persche v Finanzamt Lüdenscheid (C-318/07); Petri Manninen (C-319/02); Aprile Srl, in liquidation, v Amministrazione delle Finanze dello Stato (C-228/96); Staatssecretaris van Financiën v Orange European Smallcap Fund NV (C-194/06); Anneliese Lenz v Finanzlandesdirektion für Tirol (C-315/02); Laboratoires Fournier SA v Direction des vérifications nationales et internationales (C-39/04); Grundig Italiana SpA v Ministero delle Finanze (C-255/00); 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)