CELEX: 62010CA0025
Language: en
Date: 2011-02-10 00:00:00
Title: Case C-25/10: Judgment of the Court (Second Chamber) of 10 February 2011 (reference for a preliminary ruling from the Tribunal de première instance de Liège (Belgium)) — Missionswerk Werner Heukelbach eV v État belge (Direct taxation — Free movement of capital — Inheritance tax — Legacies in favour of non-profit-making bodies — Refusal to apply a reduced rate where those bodies have their centre of operations in a Member State other than that in which the deceased had actually lived or worked — Restriction — Justification)

2.4.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 103/8
            
         Judgment of the Court (Second Chamber) of 10 February 2011 (reference for a preliminary ruling from the Tribunal de première instance de Liège (Belgium)) — Missionswerk Werner Heukelbach eV v État belge
   (Case C-25/10) (1)
   
   (Direct taxation - Free movement of capital - Inheritance tax - Legacies in favour of non-profit-making bodies - Refusal to apply a reduced rate where those bodies have their centre of operations in a Member State other than that in which the deceased had actually lived or worked - Restriction - Justification)
   2011/C 103/12
   Language of the case: French
   
      Referring court
   
   Tribunal de première instance de Liège
   
      Parties to the main proceedings
   
   
      Applicant: Missionswerk Werner Heukelbach eV
   
      Defendant: Belgian State
   
      Re:
   
   Reference for a preliminary ruling — Tribunal de première instance de Liège — Interpretation of Articles 18, 45, 49 and 54 TFEU — Succession duties — Refusal to apply the reduced rate applicable to legacies to non-profit-making associations and ‘public-interest foundations’ in cases where those associations and foundations have their seat in a Member State other than that in which the deceased person resided or worked — Discrimination on grounds of nationality — Restriction of the freedom of establishment
   
      Operative part of the judgment
   
   Article 63 TFEU precludes legislation of a Member State which reserves application of succession duties at the reduced rate to non-profit-making bodies which have their centre of operations in that Member State or in the Member State in which, at the time of death, the deceased actually resided or had his place of work, or in which he had previously actually resided or had his place of work.
   
      (1)  OJ C 100, 17.4.2010.