CELEX: 62014CA0479
Language: en
Date: 2016-06-08 00:00:00
Title: Case C-479/14: Judgment of the Court (First Chamber) of 8 June 2016 (request for a preliminary ruling from the Finanzgericht Düsseldorf (Finance Court, Düsseldorf — Germany)) — Sabine Hünnebeck v Finanzamt Krefeld (Reference for a preliminary ruling — Free movement of capital — Articles 63 TFEU and 65 TFEU — Gift tax — Gift of immovable property situated within national territory — National law providing for a higher tax-free allowance for residents than for non-residents — Existence of an optional regime allowing any person resident in an EU Member State to benefit from the higher tax-free allowance)

16.8.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 296/8
            
         Judgment of the Court (First Chamber) of 8 June 2016 (request for a preliminary ruling from the Finanzgericht Düsseldorf (Finance Court, Düsseldorf — Germany)) — Sabine Hünnebeck v Finanzamt Krefeld
   (Case C-479/14) (1)
   
   ((Reference for a preliminary ruling - Free movement of capital - Articles 63 TFEU and 65 TFEU - Gift tax - Gift of immovable property situated within national territory - National law providing for a higher tax-free allowance for residents than for non-residents - Existence of an optional regime allowing any person resident in an EU Member State to benefit from the higher tax-free allowance))
   (2016/C 296/11)
   Language of the case: German
   
      Referring court
   
   Finanzgericht Düsseldorf
   
      Parties to the main proceedings
   
   
      Applicant: Sabine Hünnebeck
   
      Defendant: Finanzamt Krefeld
   
      Operative part of the judgment
   
   Articles 63 TFEU and 65 TFEU must be interpreted as precluding rules of national law that provide, in respect of gifts between non-residents, in the absence of a specific request by the beneficiary, for recourse to a method of calculation of taxation by application of a lower tax-free allowance. Those articles also preclude, in any event, rules of national law which provide, at the request of such a beneficiary, for recourse to a method of calculation of taxation by application of a higher tax-free allowance which applies to gifts in respect of which at least one party is a resident, the exercise of that option by the non-resident beneficiary involving the aggregation, for the purpose of the calculation of tax due on the gift in question, of all the gifts received by that beneficiary from the same person over the course of the 10 years preceding and the 10 years following that gift.
   
      (1)  OJ C 34, 2.2.2015.