C 84/16
EN
Official Journal of the European Union
21.2.2022
Operative part of the judgment 1.
Articles 63 and 65 TFEU must be interpreted as not precluding legislation of a Member State on the calculation of inheritance tax which provides that, in the event of acquisition of immovable property situated on national territory, where, at the date of death, neither the deceased nor the heir had their place of residence or habitual residence in that Member State, the allowance on the taxable value is to be reduced, in relation to the allowance applied where at least one of them, on that same date, had his or her place of residence or habitual residence in that Member State, by an amount corresponding to the share that represents the value of the estate that is not subject to tax in that same Member State in relation to the value of the whole estate; 2.
Articles 63 and 65 TFEU must be interpreted as precluding legislation of a Member State on the calculation of inheritance tax which provides that, in the event of acquisition of immovable property situated on national territory, where, at the date of death, neither the deceased nor the heir had their place of residence or their habitual residence in that Member State, the liabilities under the reserved portions are not deductible, as debts under the succession, from the value of the inheritance, although those liabilities may be deducted in full if at least one of them, on that date, had his or her place of residence or habitual residence in that Member State.
(1)
OJ C 378, 9.11.2020.
Judgment of the Court (First Chamber) of 21 December 2021 (request for a preliminary ruling from the Landgericht Düsseldorf — Germany) — EP, GM v Corendon Airlines Turistik Hava Taşımacılık A.Ş. (Case C-395/20) (1) (Reference for a preliminary ruling — Air transport — Regulation (EC) No 261/2004 — Common rules on compensation and assistance to passengers in the event of cancellation or long delay of flights — Article 2(l) — Article 5(1) — Change in the departure time of a flight — Departure postponed by approximately three hours — Passengers notified nine days before departure — Concepts of ‘cancellation’ and ‘delay’) (2022/C 84/18) Language of the case: German Referring court Landgericht Düsseldorf
Parties to the main proceedings Applicants: EP, GM Defendant: Corendon Airlines Turistik Hava Taşımacılık A.Ş.
Operative part of the judgment Articles 2(l) and 5(1) of Regulation (EC) No 261/2004 of the European Parliament and of the Council of 11 February 2004 establishing common rules on compensation and assistance to passengers in the event of denied boarding and of cancellation or long delay of flights, and repealing Regulation (EEC) No 295/91, must be interpreted as meaning that a flight is not regarded as ‘cancelled’, within the meaning of those provisions, in the case where the operating air carrier postpones the time of departure of that flight by less than three hours, without making any other change to that flight.
(1)
OJ C 399, 23.11.2020.