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European Union
Finanzamt Ulm v Ingeborg Wagner-Raith (C-560/13)
Judgment
Consideration of the questions referred
Question 1
43

Finanzamt Ulm v Ingeborg Wagner-Raith (C-560/13)

Judgment of 21 May 2015law://eu/cjeu/2013/c-560-13/para_43@2026-11-10

43Accordingly, in order to be capable of being covered by that derogation, the national measure must relate to capital movements that have a sufficiently close link with the provision of financial services.

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

Key facts

Court: Court of Justice · First Chamber
Case: C-560/13 · ECLI:EU:C:2015:347
Decided: 21 May 2015
Procedure: Preliminary reference · referred by the Bundesfinanzhof (Germany)
Applicant: Finanzamt Ulm
Defendant: Ingeborg Wagner-Raith
Rapporteur: E. Levits
Advocate General: P. Mengozzi
Bench: 5 judges
A. Tizzano, S. Rodin, E. Levits, M. Berger, F. Biltgen
Language: German
Official: CURIA · EUR-Lex 62013CJ0560

Topics

Free movement of capital

History · 1 version

21 May 2015Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions
Cited by 4: Viagogo AG v Autorità per le Garanzie nelle Comunicazioni (AGCOM) and Autorità Garante della Concorrenza e del Mercato (AGCM) (C-70/22); College Pension Plan of British Columbia v Finanzamt München Abteilung III (C-641/17)4 provisions; X v Staatssecretaris van Financiën (C-317/15)3 provisions; État belge, SPF Finances v NN (L) International (C-48/15)
Cites 13: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions; Fidium Finanz AG v Bundesanstalt für Finanzdienstleistungsaufsicht (C-452/04); Missionswerk Werner Heukelbach eV v Belgian State (C-25/10); Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue and The Commissioners for Her Majesty’s Revenue & Customs (C-35/11); Winfried L. Holböck v Finanzamt Salzburg-Land (C-157/05); Council Directive 88/361/EEC of 24 June 1988 for the implementation of Article 67 of the Treaty; Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue (C-446/04); Yvon Welte v Finanzamt Velbert (C-181/12); Heirs of M. E. A. van Hilten-van der Heijden v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen (C-513/03); Prunus SARL and Polonium SA v Directeur des services fiscaux (C-384/09); Finanzamt Ulm v Ingeborg Wagner-Raith (C-560/13); Staatssecretaris van Financiën v B.G.M. Verkooijen (C-35/98); Gerhard Dijkman and Maria Dijkman-Lavaleije v Belgische Staat (C-233/09)