On 16 June 2022, the Court of Justice of the European Union (CJEU) issued its judgment on whether German refund (reimbursement) conditions for withholding tax on certain capital income violate EU Law. The case is summarized as follows as previously reported on the Advocate General (AG) opinion in the case.
Introduction
The request for a preliminary ruling from the Finanzgericht Köln (Finance Court, Cologne, Germany) concerns the compatibility, with the EU rules governing the free movement…