ECJ-Recent Developments in Direct Taxation 2013
1. Aufl. 2014
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S. 64I. Overview
The two German cases that will be discussed in the following are both references for a preliminary ruling from the Federal Fiscal Court (Bundesfinanzhof), the highest fiscal court of Germany. Both references concern the free movement of capital. Whereas the reference in the Wagner-Raith case concerns the interpretation of Article 63 TFEU with regard to a provision that denies non-residents a deduction for certain annuity payments, the reference in the Grünewald case raises the issue of the scope of the standstill clause in Article 64(1) TFEU.
II. The Wagner-Raith case (C-560/13)
A. Introduction
The Wagner-Raith case is a follow-up case to the Schröder case. It is primarily concerned with the question of the extent to which Member States may treat non-residents less favourably than residents because both groups are objectively in different situations. The case thus falls within the ambit of both the Schumacker and Gerritse lines of jurisprudence.
B. Relevant German legislation and jurisprudence
Germany grants a very beneficial tax treatment to the transfer of certain qualifying assets by anticipated succession inter vivos if the transferee assumes the obligation to pay an annu...