CELEX: 62008CN0510
Language: en
Date: 2008-11-24 00:00:00
Title: Case C-510/08: Reference for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 24 November 2008 — Vera Mattner v Finanzamt Velbert

21.2.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 44/28
            
         Reference for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 24 November 2008 — Vera Mattner v Finanzamt Velbert
   (Case C-510/08)
   (2009/C 44/47)
   Language of the case: German
   Referring court
   Finanzgericht Düsseldorf
   Parties to the main proceedings
   
      Applicant: Vera Mattner
   
      Defendant: Finanzamt Velbert
   Question referred
   Are Articles 39 EC and 43 EC and Article 56 EC in conjunction with Article 58 EC to be interpreted as precluding national legislation of a Member State on the charging of gift tax which, where land situated within the country is acquired by a non-resident person, provides for a tax-free amount of only EUR 1 100 for the non-resident acquirer, while on the gifting of the same land a tax-free amount of EUR 205 000 would apply, if at the time the gift was effected the donor or acquirer were domiciled in the Member State concerned?