CELEX: 62008CA0510
Language: en
Date: 2010-04-22 00:00:00
Title: Case C-510/08: Judgment of the Court (Second Chamber) of 22 April 2010 (reference for a preliminary ruling from the Finanzgericht Düsseldorf — Germany) — Vera Mattner v Finanzamt Velbert (Free movement of capital — Articles 56 EC and 58 EC — Gift tax — Land on which a building has been constructed — Allowance to be set against the taxable value — Different treatment of residents and non-residents)

19.6.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 161/10
            
         
      Judgment of the Court (Second Chamber) of 22 April 2010 (reference for a preliminary ruling from the Finanzgericht Düsseldorf — Germany) — Vera Mattner v Finanzamt Velbert
      (Case C-510/08) (1)
      
      (Free movement of capital - Articles 56 EC and 58 EC - Gift tax - Land on which a building has been constructed - Allowance to be set against the taxable value - Different treatment of residents and non-residents)
      (2010/C 161/12)
      Language of the case: German
      
         Referring court
      
      Finanzgericht Düsseldorf
      
         Parties to the main proceedings
      
      
         Applicant: Vera Mattner
      
         Defendant: Finanzamt Velbert
      
         Re:
      
      Reference for a preliminary ruling — Finanzgericht Düsseldorf — Interpretation of Articles 39 EC and 43 EC and of Article 56 EC in conjunction with Article 58 EC — National legislation on the taxation of gifts of land fixing the tax-free part of the value of the land at EUR 1 100 if the donor and the acquirer are resident in another Member State, whereas the tax-free part is EUR 205 000 if either the donor or the acquirer is resident in national territory.
      
         Operative part of the judgment
      
      Article 56 EC in conjunction with Article 58 EC must be interpreted as precluding legislation of a Member State, such as that at issue in the main proceedings, which provides that, for the calculation of gift tax, the allowance to be set against the taxable value in the case of a gift of immovable property in that State is smaller where the donor and the donee were resident in another Member State on the date of the gift than the allowance which would have applied if at least one of them had been resident in the former Member State on that date.
      
         (1)  OJ C 44, 21.2.2009.