CELEX: 62012CN0181
Language: en
Date: 2012-04-18 00:00:00
Title: Case C-181/12: Reference for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 18 April 2012 — Yvon Welte v Finanzamt Velbert

16.6.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 174/20
            
         Reference for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 18 April 2012 — Yvon Welte v Finanzamt Velbert
   (Case C-181/12)
   2012/C 174/31
   Language of the case: German
   
      Referring court
   
   Finanzgericht Düsseldorf
   
      Parties to the main proceedings
   
   
      Applicant: Yvon Welte
   
      Defendant: Finanzamt Velbert
   
      Question referred
   
   Are Articles 56 and 58 of the Treaty establishing the European Community to be interpreted as precluding national legislation of a Member State on the charging of inheritance tax which, where land situated within the country is acquired through inheritance by a non-resident person, provides for a tax-free amount of only EUR 2 000 for the non-resident acquirer, whereas on the acquisition through inheritance a tax-free amount of EUR 500 000 would apply if at the time of the inheritance the deceased person or acquirer had a permanent residence in the Member State concerned?