CELEX: 62011CN0031
Language: en
Date: 2011-01-20 00:00:00
Title: Case C-31/11: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 20 January 2011 — Marianne Scheunemann v Finanzamt Bremerhaven

9.4.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 113/6
            
         Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 20 January 2011 — Marianne Scheunemann v Finanzamt Bremerhaven
   (Case C-31/11)
   2011/C 113/10
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof
   
      Parties to the main proceedings
   
   
      Applicant: Marianne Scheunemann
   
      Defendant: Finanzamt Bremerhaven
   
      Question referred
   
   Must Article 56(1) of the Treaty establishing the European Community, in conjunction with Article 58 thereof, be interpreted as precluding legislation of a Member State which, for the purposes of calculating the inheritance tax on an estate, provides that account be taken of the entire value of a shareholding, forming part of private assets, as a sole shareholder in a capital company with its registered office and principal place of business in Canada, whereas where such a shareholding in a capital company with its registered office or principal place of business in Germany is acquired a tax free amount is granted and only 65 % of the remaining value is taken into account?