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Judgment of the Court (Third Chamber) of 16 April 2015.#European Commission v Federal Republic of Germany.#Failure of a Member State to fulfil obligations — Tax legislation — Deferral of taxation of capital gains realised on the sale of certain capital assets — Recovery of the tax — Freedom of establishment — Article 49 TFEU — Article 31 of the EEA Agreement — Difference in treatment between permanent establishments located within the territory of a Member State and permanent establishments located within the territory of another Member State of the European Union or of the European Economic Area — Proportionality.#Case C-591/13. Judgment of the Court (Third Chamber) of 16 April 2015