01 May 2015
European Commission v Germany C-591/13, [2015] All ER (D) 127 (Apr)
The Court of Justice of the European Union granted the application by the European Commission for a declaration that by adopting and maintaining in force the tax scheme provided for in para 6b of the German Law on Income Tax, Germany had failed to fulfil its obligations under Art 49 of the Treaty on the Functioning of the European Union and Art 31 of the Agreement on the European Economic Area.
