CELEX: 62007CA0011
Language: en
Date: 2008-09-11 00:00:00
Title: Case C-11/07: Judgment of the Court (Third Chamber) of 11 September 2008 (reference for a preliminary ruling from the Hof van Beroep te Gent (Belgium)) — Hans Eckelkamp, Natalie Eckelkamp, Monica Eckelkamp, Saskia Eckelkamp, Thomas Eckelkamp, Jessica Eckelkamp, Joris Eckelkamp v Belgische Staat (Free movement of capital — Articles 56 EC and 58 EC — Inheritance tax — National rules concerning the assessment of duties on the transfer of immovable property which do not allow for mortgage-related charges relating to the immovable property to be deducted from the value of that property on the ground that, at the time of death, the person whose estate is being administered was residing in another Member State — Restriction — Justification — None)

8.11.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 285/6
            
         Judgment of the Court (Third Chamber) of 11 September 2008 (reference for a preliminary ruling from the Hof van Beroep te Gent (Belgium)) — Hans Eckelkamp, Natalie Eckelkamp, Monica Eckelkamp, Saskia Eckelkamp, Thomas Eckelkamp, Jessica Eckelkamp, Joris Eckelkamp v Belgische Staat
   (Case C-11/07) (1)
   
   (Free movement of capital - Articles 56 EC and 58 EC - Inheritance tax - National rules concerning the assessment of duties on the transfer of immovable property which do not allow for mortgage-related charges relating to the immovable property to be deducted from the value of that property on the ground that, at the time of death, the person whose estate is being administered was residing in another Member State - Restriction - Justification - None)
   (2008/C 285/09)
   Language of the case: Dutch
   Referring court
   Hof van Beroep te Gent
   Parties to the main proceedings
   
      Applicants: Hans Eckelkamp, Natalie Eckelkamp, Monica Eckelkamp, Saskia Eckelkamp, Thomas Eckelkamp, Jessica Eckelkamp, Joris Eckelkamp
   
      Defendant: Belgische Staat
   Re:
   Preliminary ruling — Hof van beroep te Gent — Interpretation of Articles 12 EC, 17 EC, 18 EC, 56 EC and 58 EC — National legislation on the calculation of duty payable in respect of the acquisition, through inheritance, of immovable property which does not allow for deduction, from the value of the immovable property, of mortgage-related charges relating to that property on the ground that the testator, at the time of death, was resident in another Member State
   Operative part of the judgment
   The combined provisions of Articles 56 EC and 58 EC must be interpreted as precluding national legislation, such as that at issue in the main proceedings, concerning the assessment of inheritance and transfer duties payable in respect of an immovable property situated in a Member State, which makes no provision for the deductibility of debts secured on such property where the person whose estate is being administered was residing, at the time of death, not in that State but in another Member State, whereas provision is made for such deductibility where that person was, at that time, residing in the first-mentioned Member State, in which the immovable property included in the estate is situated.
   
      (1)  OJ C 56, 10.3.2007.