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European Union
XY v Finanzamt V (C-394/20)
The questions referred for a prelimina…
The first question
28

XY v Finanzamt V (C-394/20)

Judgment of 21 Dec 2021law://eu/cjeu/2020/c-394-20/para_28@2026-11-11

28Article 63(1) TFEU lays down a general prohibition on restrictions on the movement of capital between Member States and between Member States and third countries.

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

Key facts

Court: Court of Justice · Fifth Chamber
Case: C-394/20 · ECLI:EU:C:2021:1044
Decided: 21 Dec 2021
Procedure: Preliminary reference · referred by the Finanzgericht Düsseldorf (Finance Court, Düsseldorf, Germany)
Applicant: XY
Defendant: Finanzamt V
Rapporteur: E. Regan
Advocate General: J. Richard de la Tour
Bench: 5 judges
E. Regan, K. Lenaerts, C. Lycourgos, I. Jarukaitis, M. Ilešič
Language: German
Official: CURIA · EUR-Lex 62020CJ0394

Topics

Free movement of capital

History · 1 version

21 Dec 2021Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions
Cited by 5: AS 'PrivatBank' and Others v Finanšu un kapitāla tirgus komisija (C-78/21)2 provisions; Familienstiftung v Finanzamt Köln-West (C-142/24); BC v S. C. P. Attal et Associés (C-321/24); E.P. v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak (C-277/23); BA v Finanzamt X (C-670/21)
Cites 14: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions; Sabine Hünnebeck v Finanzamt Krefeld (C-479/14); Max-Heinz Feilen v Finanzamt Fulda (C-123/15); Wolfram Bechtel and Marie-Laure Bechtel v Finanzamt Offenburg (C-20/16); Yvon Welte v Finanzamt Velbert (C-181/12); Vera Mattner v Finanzamt Velbert (C-510/08); Promociones Oliva Park SL v Tribunal Económico Administrativo Regional (TEAR) de la Comunidad Valenciana (C-220/19); European Commission v Hellenic Republic (C-244/15); Hans Eckelkamp and Others v Belgische Staat (C-11/07); D. M. M. A. Arens-Sikken v Staatssecretaris van Financiën (C-43/07); XY v Finanzamt V (C-394/20); Vlaamse Gewest and Vlaamse Gewest v Johannes Huijbrechts (C-679/17); Proceedings brought by E (C-480/19); Heirs of M. E. A. van Hilten-van der Heijden v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen (C-513/03)