23.2.2015

Official Journal of the European Union

C 65/20

(Case C-522/14)

(2015/C 065/29)

Language of the case: German

Referring court

Parties to the main proceedings

Applicant: Sparkasse Allgäu

Defendant: Finanzamt Kempten

Question referred

Does the freedom of establishment (Article 49 of the Treaty on the Functioning of the European Union, ex Article 43 [of the Treaty establishing] the European Communities) preclude a provision in a Member State under which a credit institution established in its national territory must, on the death of a domestic testator, also notify the tax office responsible for the administration of inheritance tax in the national territory of those of the testator’s assets which are held or managed in a dependent branch of the credit institution in another Member State, where there is no similar notification obligation in the other Member State and credit institutions in that State are subject to banking secrecy any breach of which constitutes a criminal offence?