Schulz-Delzers & Anor v Finanzamt Stuttgart III (Case C-240/10). [2013] BTC 275

European Court of Justice (Fourth Chamber).

J-C Bonichot, President of the Chamber, K Schiemann (Rapporteur), C Toader, A Prechal and E Jarašiūnas, (Judges), P Mengozzi, Advocate General.

Judgment delivered 15 September 2011.

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