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European Union
European Commission v Federal Republic of Germany (C-591/13)
Judgment
The action
Substance
Findings of the Court
–Infringement of the freedom of establ…
55

European Commission v Federal Republic of Germany (C-591/13)

Judgment of 16 Apr 2015law://eu/cjeu/2013/c-591-13/para_55@2026-11-10

55That freedom is also applicable to the transfer of activities of a taxable person from the territory of one Member State to another Member State (see, to that effect, Commission v Denmark, C‑261/11, EU:C:2013:480, paragraph 28).

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

Key facts

Court: Court of Justice · Third Chamber
Case: C-591/13 · ECLI:EU:C:2015:230
Decided: 16 Apr 2015
Procedure: Infringement action
Applicant: European Commission
Defendant: Federal Republic of Germany
Rapporteur: C.G. Fernlund
Advocate General: Y. Bot
Bench: 5 judges
M. Ilešič, A. Ó Caoimh, C. Toader, E. Jarašiūnas, C.G. Fernlund
Language: German
Official: CURIA · EUR-Lex 62013CJ0591

Topics

Freedom of establishment

History · 1 version

16 Apr 2015Reading

Connections

Cited by 9: Gallaher Limited v The Commissioners for Her Majesty's Revenue & Customs (C-707/20); European Commission v Ireland (C-552/15); European Commission v Czech Republic (C-152/23); Proceedings brought by A Oy (C-292/16); Paul Rosenich v European Union Intellectual Property Office (T-527/14); European Commission v Grand Duchy of Luxembourg (C-274/15); European Commission v Portuguese Republic (C-503/14); Proceedings brought by F.E. Familienprivatstiftung Eisenstadt (C-589/13)2 provisions; Verder LabTec GmbH & Co. KG v Finanzamt Hilden (C-657/13)
Cites 11: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions; European Commission v Kingdom of Denmark (C-261/11); Commission of the European Communities v Portuguese Republic (C-345/05); Commission of the European Communities v Kingdom of Sweden (C-104/06); DI. VI. Finanziaria di Diego della Valle & C. SapA v Administration des contributions en matière d’impôts (C-380/11); Staatssecretaris van Financiën v B.G.M. Verkooijen (C-35/98); DMC Beteiligungsgesellschaft mbH v Finanzamt Hamburg-Mitte (C-164/12); European Commission v Republic of Lithuania (C-350/08); National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond/kantoor Rotterdam (C-371/10); Maria Geurts and Dennis Vogten v Administratie van de BTW, registratie en domeinen and Belgische Staat (C-464/05); European Commission v Republic of Poland (C-281/11)