Judgment of the Court (Fourth Chamber) of 22 November 2012$

Judgment of the Court (Fourth Chamber) of 22 November 2012.#European Commission v Federal Republic of Germany.#Failure of a Member State to fulfil obligations — Free movement of capital — Taxation of dividends and interest paid to pension funds and pension insurance schemes — Treatment of dividends and interest paid to non-resident institutions — Deduction of operating costs directly linked to the receipt of income in the form of dividends and interest — Burden of proof.#Case C‑600/10.