On 20 January 2022, an opinion was issued from Advocate General (AG) Collins of the Court of Justice of the EU (CJEU) for a preliminary ruling on whether German refund (reimbursement) conditions for withholding tax on certain capital income violate EU Law. The case and opinion are summarized as follows.
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 of…