Case C-464/05: Judgment of the Court (Fourth Chamber) of 25 October 2007 (reference for a preliminary ruling from the Rechtbank van eerste aanleg te Hasselt — Belgium) — Maria Geurts, Dennis Vogten v Administratie van de BTW, registratie en domeinen, Belgische Staat (Articles 43 EC and 56 EC — National tax legislation — Inheritance tax — Family company — Exemption — Conditions — Employment of a certain number of workers in a region of a Member State)
Date: 2007-12-22
Institutions: Court of Justice
Subjects: Belgium, capital transfer tax, family business, interpretation of the law, tax exemption

22.12.2007

EN

Official Journal of the European Union

C 315/11

The final sentence of the second subparagraph of Article 5(3)(b) of
Directive 75/106, as amended by that act, read in conjunction with
Article 5(3)(d) thereof is invalid in so far as it excludes the nominal
volume of 0,071 litre from the harmonised Community range of
nominal volumes appearing in column I of section 4 of Annex III to
that directive.

from that tax available for family undertakings those undertakings
which employ in the three years preceding the date of death of the
deceased at least five workers in another Member State, whereas it
grants such an exemption where the workers are employed in a region
of the first Member State.

(1) OJ C 131, 3.6.2007.

(1) OJ C 74, 25.3.2006.

Judgment of the Court (Fourth Chamber) of 25 October
a preliminary ruling from the
2007 (reference
Rechtbank van eerste aanleg te Hasselt — Belgium) —
Maria Geurts, Dennis Vogten v Administratie van de BTW,
registratie en domeinen, Belgische Staat

for

Judgment of the Court (Grand Chamber) of 23 October
for a preliminary ruling from the
2007 (references
Verwaltungsgericht Aachen (Germany)) — Rhiannon
Morgan (C-11/06) v Bezirksregierung Köln, Iris Bucher
(C-12/06) v Landrat des Kreises Düren

(Case C-464/05) (1)

(Joined Cases C-11/06 and C-12/06) (1)

(Articles 43 EC and 56 EC — National tax legislation —
Inheritance tax — Family company — Exemption — Condi-
tions — Employment of a certain number of workers in a
region of a Member State)

(2007/C 315/17)

Language of the case: Dutch

(Citizenship of the Union — Articles 17 EC and 18 EC —
Refusal to award an education or training grant to nationals
of Member States pursuing their studies in another Member
State — Requirement of continuation between studies pursued
in another Member State and those pursued previously for at
least one year in an establishment in the student's Member
State of origin)

Referring court

Rechtbank van eerste aanleg te Hasselt

Parties to the main proceedings

Applicants: Maria Geurts, Dennis Vogten

(2007/C 315/18)

Language of the case: German

Referring court

Verwaltungsgericht Aachen

Defendant: Administratie van de BTW, registratie en domeinen,
Belgische Staat

Parties to the main proceedings

Re:

Preliminary ruling — Burgerlijke Rechtbank van eerste aanleg te
Hasselt — Interpretation of Articles 43 EC and 56 EC — Inheri-
tance arising in a region of a Member State involving shares in a
family company in another Member State and claims against
that company — Provision for exemption from inheritance tax
if that company has employed at least five full-time workers in
that region during the three years prior to the death of the
deceased — Whether compatible with Articles 43 EC and 56 EC

Operative part of the judgment

In the absence of valid justification, Article 43 EC precludes inheritance
tax legislation of a Member State which excludes from the exemption

Applicants: Rhiannon Morgan (C-11/06), Iris Bucher (C-12/06)

Defendants: Bezirksregierung Köln (C-11/06), Landrat des Kreises
Düren (C 12/06)

Re:

Preliminary ruling — Verwaltungsgericht Aachen — Interpreta-
tion of Articles 17 EC and 18 EC — Refusal to award an educa-
tion or training grant (‘Ausbildungsförderung’) to a national
who is residing and pursuing studies in another Member State
on the ground that that national has not completed at least the
first year of those studies in an established situated within the
national territory