Case C-256/06: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 8 June 2006 — Theodor Jäger v Finanzamt Kusel-Landstuhl
Date: 2006-09-16
Institutions: Court of Justice
Subjects: agricultural real estate, capital transfer tax, forestry property, interpretation of the law

16.9.2006

EN

Official Journal of the European Union

C 224/19

Reference for a preliminary ruling from the Finanzgericht
Düsseldorf (Germany) lodged on 8 May 2006 — Canon
Deutschland GmbH v Hauptzollamt Krefeld

(Case C-209/06)

(2006/C 224/34)

Language of the case: German

Referring court

Finanzgericht Düsseldorf

Parties to the main proceedings

Applicant: Canon Deutschland GmbH

Defendant: Hauptzollamt Krefeld

Question referred

the time of

importation is
Should a camcorder, which at
unable to record video signals from an external source, be clas-
sified under subheading 8525 4099 of the Combined Nomen-
clature, if its video interface can subsequently be reconfigured
as a video input by using certain software, even though the
manufacturer and the seller neither have mentioned nor
support this possibility? (1)

Questions referred

Is it compatible with Article 73b(1) of the Treaty establishing
the European Community (now Article 56(1) EC)
for
inheritance tax purposes:

that

a) assets (held abroad) consisting of agricultural

land and
forestry situated in another Member State are valued in
accordance with their fair market value (current market
value), whereas a special valuation procedure exists for
domestic assets consisting of agricultural land and forestry,
the results of which amount on average to only 10 % of
their fair market value, and

b) assessment of the acquisition of domestic assets consisting
of agricultural land and forestry is excluded up to a special
tax-free amount and the remaining value is assessed merely
at 60 %,

if, in the case on an heir inheriting an estate made up of both
domestic assets and foreign assets consisting of agricultural
land and forestry, this results in a situation whereby, as a result
of the fact that the assets consisting of agricultural land and
forestry are situated abroad, the acquisition of the domestic
assets is subject to higher inheritance tax than would be applic-
land and forestry
able if the assets consisting of agricultural
were also domestic assets?

(1) Interpretation of Annex I to Council Regulation (EEC) No 2658/87
of 23 July 1987 on the tariff and statistical nomenclature and of the
Common Customs Tariff (OJ 1987 L 256, p. 1).

Reference for a preliminary ruling from the Corte
Suprema di Cassazione (Italy) lodged on 16 June 2006 —
Carboni e Derivati s.r.l. v Ministero dell'Economia e delle
Finanze, Riunione Adriatica di Sicurtà s.p.a.

Reference for a preliminary ruling from the Bundesfi-
nanzhof (Germany) lodged on 8 June 2006 — Theodor
Jäger v Finanzamt Kusel-Landstuhl

(Case C-256/06)

(2006/C 224/35)

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Applicant: Theodor Jäger

Defendant: Finanzamt Kusel-Landstuhl

(Case C-263/06)

(2006/C 224/36)

Language of the case: Italian

Referring court

Corte Suprema di Cassazione

Parties to the main proceedings

Appellant: Carboni e Derivati s.r.l.

Respondents: Ministero dell'Economia e delle Finanze, Riunione
Adriatica di Sicurtà s.p.a.