In its judgment of October 20, 2011, the Court of Justice of the European Union (CJEU) found the German regulations on capital gains tax on free float dividends to be against EU law and ordered the Federal Republic of Germany to remedy several inequalities. These inequalities were eliminated by the “Act to Implement the CJEU Ruling of October 20, 2011 in the Case C-284/09 ", issued on March 21, 2013. In the meantime, in its judgment of October 13, 2020, the Saxon Finance Court (Sächsisches Finanzgericht) has spoken out against the view of the German financial administration and, therefore, the constitutionality of this regulation. In the following, Jonas Rossmanith discusses this judgment.
