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European Union
EV v Finanzamt Lippstadt (C-685/16)
Consideration of the question referred
The application of Article 64(1) TFEU
81

EV v Finanzamt Lippstadt (C-685/16)

Judgment of 20 Sept 2018law://eu/cjeu/2016/c-685-16/para_81@2026-11-11

81Consequently, the conditions which national legislation must fulfil in order to be regarded as ‘existing’ on 31 December 1993, notwithstanding an amendment to national law after that date, must also be interpreted strictly.

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

Key facts

Court: Court of Justice · Fifth Chamber
Case: C-685/16 · ECLI:EU:C:2018:743
Decided: 20 Sept 2018
Procedure: Preliminary reference · referred by the Finanzgericht Münster (Finance Court, Münster, Germany)
Applicant: EV
Defendant: Finanzamt Lippstadt
Rapporteur: E. Levits
Advocate General: M. Wathelet
Bench: 5 judges
J.L. da Cruz Vilaça, E. Levits, A. Borg Barthet, M. Berger, F. Biltgen
Language: German
Official: CURIA · EUR-Lex 62016CJ0685

Topics

Free movement of capital

History · 1 version

20 Sept 2018Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)4 provisions
Cited by 7: SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A. v Autoridade Tributária e Aduaneira (C-322/25); TUI Belgium NV and Others v Belgische Staat (T-221/25); A SCPI v Veronsaajien oikeudenvalvontayksikkö (C-342/20); Proceedings brought by E (C-480/19); Intercontact Budapest Fordító és Pénzügyi Tanácsadó Kft. (Intercontact Budapest Kft.) v Translation Centre for the Bodies of the European Union (T-640/18); College Pension Plan of British Columbia v Finanzamt München Abteilung III (C-641/17)2 provisions; X-GmbH v Finanzamt Stuttgart - Körperschaften (C-135/17)
Cites 20: Treaty on the Functioning of the European Union (consolidated 2016)5 provisions; Eqiom SAS, formerly Holcim France SAS and Enka SA v Ministre des Finances et des Comptes publics (C-6/16); Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue and The Commissioners for Her Majesty’s Revenue & Customs (C-35/11); Pensioenfonds Metaal en Techniek v Skatteverket (C-252/14); A/S Bevola and Jens W. Trock ApS v Skatteministeriet (C-650/16); Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue (C-446/04); Société d’investissement pour l’agriculture tropicale SA (SIAT) v État belge (C-318/10); Emerging Markets Series of DFA Investment Trust Company v Dyrektor Izby Skarbowej w Bydgoszczy (C-190/12); Yvon Welte v Finanzamt Velbert (C-181/12); Haribo Lakritzen Hans Riegel BetriebsgmbH and Österreichische Salinen AG v Finanzamt Linz (C-436/08, C-437/08); X v Staatssecretaris van Financiën (C-317/15); SECIL - Companhia Geral de Cal e Cimento SA v Fazenda Pública (C-464/14); Santander Asset Management SGIIC SA, on behalf of FIM Santander Top 25 Euro Fi (C‑338/11) v Directeur des résidents à l'étranger et des services généraux and Santander Asset Management SGIIC SA, on behalf of Cartera Mobiliaria SA SICAV (C‑339/11 to C‑347/11) and Others v Ministre du Budget, des Comptes publics, de la Fonction publique et de la Réforme de l’État (C-338/11, C-339/11, C-340/11, C-341/11, C-342/11, C-343/11, C-344/11, C-345/11, C-346/11, C-347/11); Prunus SARL and Polonium SA v Directeur des services fiscaux (C-384/09); Proceedings brought by A Oy (C-292/16); EV v Finanzamt Lippstadt (C-685/16); Veronsaajien oikeudenvalvontayksikkö v A Oy (C-48/11); Council Directive 88/361/EEC of 24 June 1988 for the implementation of Article 67 of the Treaty; Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States; Deister Holding AG and Juhler Holding A/S v Bundeszentralamt für Steuern (C-504/16, C-613/16)