CELEX: C2006/131/11
Language: en
Date: 2006-06-03 00:00:00
Title: Case C-513/03: Judgment of the Court (Third Chamber) of  23 February 2006  (reference for a preliminary ruling from the Gerechtshof te 's-Hertogenbosch) — Heirs of M.E.A. van Hilten-van der Heijden v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen (Capital movements — Article 73b(1) of the EC Treaty (now Article 56(1) EC) — Inheritance tax — Legal fiction that a national of a Member State who dies within 10 years of ceasing to reside in that Member State is deemed to have been resident there at the time of his death — Non-member State)

3.6.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 131/6
            
         Judgment of the Court (Third Chamber) of 23 February 2006 (reference for a preliminary ruling from the Gerechtshof te 's-Hertogenbosch) — Heirs of M.E.A. van Hilten-van der Heijden v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen
   (Case C-513/03) (1)
   
   (Capital movements - Article 73b(1) of the EC Treaty (now Article 56(1) EC) - Inheritance tax - Legal fiction that a national of a Member State who dies within 10 years of ceasing to reside in that Member State is deemed to have been resident there at the time of his death - Non-member State)
   (2006/C 131/11)
   Language of the case: Dutch
   Referring court
   Gerechtshof te 's-Hertogenbosch
   Parties to the main proceedings
   
      Applicant: Heirs of M.E.A. van Hilten-van der Heijden
   
      Defendant: Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen
   Re:
   Reference for a preliminary ruling — Gerechtshof te 's-Hertogenbosch — Interpretation of Articles 57(1) EC and 58(3) EC and of Declaration (No 7) on Article 58 (formerly Article 73d) of the Treaty establishing the European Community annexed to the Final Act of the Maastricht Treaty — Tax provision of a Member State concerning inheritance duty under which a national of that State who had resided in that State and died within ten years of leaving the national territory is deemed to have been resident in that State for purposes of the application of that duty — National residing in a non-member country at the time of death
   Operative part of the judgment
   Article 73b of the EC Treaty (now Article 56 EC) is to be interpreted as meaning that it does not preclude legislation of a Member State, such as that in question in the main proceedings, by which the estate of a national of that Member State who dies within 10 years of ceasing to reside in that Member State is to be taxed as if that national had continued to reside in that State, while enjoying relief in respect of inheritance taxes levied by other States.
   
      (1)  OJ C 85, 03.04.2004.