European Court of Justice (Second Chamber).

JN Cunha Rodrigues, President of the Chamber, A Arabadjiev, U Lõhmus (Rapporteur), AÓ Caoimh and P Lindh, JJ, Y Bot, Advocate General.

Judgment delivered 31 March 2011.

Income tax – Direct taxation – Free movement of capital – Income from letting of immovable property – Annuities paid to relative in context of anticipated succession inter vivos – Deductibility for tax purposes conditional upon recipient being subject to unlimited tax liability in member state at issue – Whether imposition of condition contrary to EU law – Treaty on the Functioning of the European Union (TFEU) art. 63.

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