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European Union
Wienand Meilicke and Others v Finanzamt Bonn-Innenstadt (C-262/09)
Judgment
Consideration of the questions referred
The second and third questions
48

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

Judgment of 30 Jun 2011law://eu/cjeu/2009/c-262-09/para_48@2026-11-11

48In this respect, as a matter of fact, the Court has already stated that the inadequate flow of information to the investor is not a problem for which the Member State concerned should have to answer (see Haribo Lakritzen Hans Riegel and Österreichische Salinen, paragraph 98).

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 17: 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); Köln-Aktienfonds Deka v Staatssecretaris van Financiën (C-156/17)2 provisions; Benoît Sauvage and Kristel Lejeune v État belge (C-602/17); 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; National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond/kantoor Rotterdam (C-371/10)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)