CELEX: C2006/224/35
Language: en
Date: 2006-09-16 00:00:00
Title: Case C-256/06: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 8 June 2006 — Theodor Jäger v Finanzamt Kusel-Landstuhl

16.9.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 224/19
            
         Reference for a preliminary ruling from the Bundesfinanzhof (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
   Questions referred
   Is it compatible with Article 73b(1) of the Treaty establishing the European Community (now Article 56(1) EC) that for inheritance tax purposes:
   
               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 applicable if the assets consisting of agricultural land and forestry were also domestic assets?