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SVInfo
- Referral date: 24-11-2008
- Show case reference
- Ruling date: 22-04-2010
- AG: Mengozzi
References in this case
References to this case
- C-11/07 - Eckelkamp
- C-182/08 - Glaxo Wellcome
- C-256/06 - Jäger
- C-279/93 - Schumacker
- C-318/07 - Persche
- C-319/02 - Manninen
- C-35/08 - Busley und Cibrian Fernandez
- C-364/01 - Barbier
- C-43/07 - Arens-Sikken
- C-513/03 - van Hilten-van der Heijden
- C-67/08 - Block
- C-127/12 - Commission v Spain
- C-133/13 - Q
- C-181/12 - Welte
- C-190/12 - Emerging Markets
- C-211/13 - Commission v Germany
- C-244/15 - Commission v Greece
- C-25/10 - Heukelbach
- C-322/11 - K
- C-338/11 - Santander
- C-387/11 - Commission v Belgium
- C-394/20 - Finanzamt V () and déduction des parts réservataires)
- C-436/08 - Haribo
- C-450/09 - Schröder
- C-479/14 - Hünnebeck
- C-485/14 - Commission v France
- C-589/13 - F.E. Familienprivatstiftung Eisenstadt
- C-98/16 - Commission v Greece
Highlight in text
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21.2.2009 |
EN |
Official Journal of the European Union |
C 44/28 |
Reference for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 24 November 2008 — Vera Mattner v Finanzamt Velbert
(Case C-510/08)
(2009/C 44/47)
Language of the case: German
Referring court
Finanzgericht Düsseldorf
Parties to the main proceedings
Applicant: Vera Mattner
Defendant: Finanzamt Velbert
Question referred
Are Articles 39 EC and 43 EC and Article 56 EC in conjunction with Article 58 EC to be interpreted as precluding national legislation of a Member State on the charging of gift tax which, where land situated within the country is acquired by a non-resident person, provides for a tax-free amount of only EUR 1 100 for the non-resident acquirer, while on the gifting of the same land a tax-free amount of EUR 205 000 would apply, if at the time the gift was effected the donor or acquirer were domiciled in the Member State concerned?