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Europe Daily Bulletin No. 11440

28 November 2015
Contents Publication in full By article 28 / 40
COURT OF JUSTICE OF THE EU / (ae) taxation
Bank secrecy must not be binding for branches in another member state when it comes to tax controls

Brussels, 27/11/2015 (Agence Europe) - Banks are not allowed to impose bank secrecy on a branch in another member state if the information to be provided would help ensure effective tax controls.

This is the main conclusion suggested by Advocate General Maciej Szpunar for the European Court of Justice on Thursday 26 November in case C-522/14 concerning a German bank (Sparkasse Allgäu) which has branches in Austria. Following the death of one of its clients, who held a bank account in the...

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