CELEX: 62015CN0123
Language: en
Date: 2015-03-12 00:00:00
Title: Case C-123/15: Request for a preliminary ruling from the Bundesfinanzhof (Deutschland) lodged on 12 March 2015 — Max-Heinz Feilen v Finanzamt Fulda

29.6.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 213/15
            
         Request for a preliminary ruling from the Bundesfinanzhof (Deutschland) lodged on 12 March 2015 — Max-Heinz Feilen v Finanzamt Fulda
   (Case C-123/15)
   (2015/C 213/23)
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof
   
      Parties to the main proceedings
   
   
      Applicant: Max-Heinz Feilen
   
      Defendant: Finanzamt Fulda
   
      Question referred
   
   Does the free movement of capital under Article 63(1) in conjunction with Article 65 of the Treaty on the Functioning of the European Union preclude legislation of a Member State which provides for a reduction in inheritance tax in the case of an inheritance by persons in a particular tax class where the estate includes assets that were already acquired by persons in this tax class during the ten years prior to the acquisition and inheritance tax was assessed in the Member State in respect of this previous acquisition, whereas a tax reduction is excluded where inheritance tax was levied in another Member State in respect of the previous acquisition?