CELEX: 62015CA0123
Language: en
Date: 2016-06-30 00:00:00
Title: Case C-123/15: Judgment of the Court (Second Chamber) of 30 June 2016 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Max-Heinz Feilen v Finanzamt Fulda (Reference for a preliminary ruling — Taxation — Free movement of capital — Inheritance tax — Legislation of a Member State providing for a reduction in inheritance tax applicable to estates containing assets which have already formed part of an inheritance giving rise to the imposition of inheritance tax in that Member State — Restriction — Justification — Coherence of the tax system)

12.9.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 335/15
            
         Judgment of the Court (Second Chamber) of 30 June 2016 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Max-Heinz Feilen v Finanzamt Fulda
   (Case C-123/15) (1)
   
   ((Reference for a preliminary ruling - Taxation - Free movement of capital - Inheritance tax - Legislation of a Member State providing for a reduction in inheritance tax applicable to estates containing assets which have already formed part of an inheritance giving rise to the imposition of inheritance tax in that Member State - Restriction - Justification - Coherence of the tax system))
   (2016/C 335/19)
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof
   
      Parties to the main proceedings
   
   
      Appellant: Max-Heinz Feilen
   
      Respondent: Finanzamt Fulda
   
      Operative part of the judgment
   
   Articles 63(1) TFEU and 65 TFEU do not preclude legislation of a Member State, such as that at issue in the main proceedings, which provides for a reduction in inheritance tax in the case of inheritance by persons within a particular tax class where the estate includes assets that had already been acquired, by way of inheritance, by persons within that tax class during the 10 years prior to the acquisition, on condition that inheritance tax was levied in that Member State in respect of that earlier acquisition.
   
      (1)  OJ C 213, 29.6.2015.