CELEX: 62021CN0670
Language: en
Date: 2021-11-09 00:00:00
Title: Case C-670/21: Request for a preliminary ruling from the Finanzgericht Köln (Germany) lodged on 9 November 2021 — BA v Finanzamt X

7.2.2022   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 64/16
            
         
      Request for a preliminary ruling from the Finanzgericht Köln (Germany) lodged on 9 November 2021 — BA v Finanzamt X
      (Case C-670/21)
      (2022/C 64/25)
      Language of the case: German
      
         Referring court
      
      Finanzgericht Köln
      
         Parties to the main proceedings
      
      
         Applicant: BA
      
         Defendant: Finanzamt X
      
         Question referred
      
      Are Articles 63(1), 64 and 65 TFEU to be interpreted as precluding national legislation of a Member State on the levying of inheritance tax which, for the purposes of calculating inheritance tax, provides that developed immovable property forming part of personal assets which is located in a third country (in this case: Canada) and is let for residential purposes is to be taken into account at its full value, whereas immovable property forming part of personal assets which is located within the national territory, in a Member State of the European Union or in a State of the European Economic Area and is let for residential purposes is to be taken into account at only 90 % of its value in the calculation of inheritance tax?