CELEX: C2007/315/17
Language: en
Date: 2007-12-22 00:00:00
Title: Case C-464/05: Judgment of the Court (Fourth Chamber) of 25 October 2007 (reference for a preliminary ruling from the Rechtbank van eerste aanleg te Hasselt — Belgium) — Maria Geurts, Dennis Vogten v Administratie van de BTW, registratie en domeinen, Belgische Staat (Articles 43 EC and 56 EC — National tax legislation — Inheritance tax — Family company — Exemption — Conditions — Employment of a certain number of workers in a region of a Member State)

22.12.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 315/11
            
         Judgment of the Court (Fourth Chamber) of 25 October 2007 (reference for a preliminary ruling from the Rechtbank van eerste aanleg te Hasselt — Belgium) — Maria Geurts, Dennis Vogten v Administratie van de BTW, registratie en domeinen, Belgische Staat
   (Case C-464/05) (1)
   
   (Articles 43 EC and 56 EC - National tax legislation - Inheritance tax - Family company - Exemption - Conditions - Employment of a certain number of workers in a region of a Member State)
   (2007/C 315/17)
   Language of the case: Dutch
   Referring court
   Rechtbank van eerste aanleg te Hasselt
   Parties to the main proceedings
   
      Applicants: Maria Geurts, Dennis Vogten
   
      Defendant: Administratie van de BTW, registratie en domeinen, Belgische Staat
   Re:
   Preliminary ruling — Burgerlijke Rechtbank van eerste aanleg te Hasselt — Interpretation of Articles 43 EC and 56 EC — Inheritance arising in a region of a Member State involving shares in a family company in another Member State and claims against that company — Provision for exemption from inheritance tax if that company has employed at least five full-time workers in that region during the three years prior to the death of the deceased — Whether compatible with Articles 43 EC and 56 EC
   Operative part of the judgment
   In the absence of valid justification, Article 43 EC precludes inheritance tax legislation of a Member State which excludes from the exemption from that tax available for family undertakings those undertakings which employ in the three years preceding the date of death of the deceased at least five workers in another Member State, whereas it grants such an exemption where the workers are employed in a region of the first Member State.
   
      (1)  OJ C 74, 25.3.2006.