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SVInfo
- Referral date: 20-01-2011
- Show case reference
- Opinion date: 20-03-2012
- Ruling date: 19-07-2012
- AG: Trstenjak
References in this case
References to this case
- C-11/07 - Eckelkamp
- C-132/10 - Halley
- C-157/05 - Holböck
- C-25/10 - Heukelbach
- C-256/06 - Jäger
- C-35/08 - Busley und Cibrian Fernandez
- C-43/07 - Arens-Sikken
- C-436/08 - Haribo
- C-437/08 - Salinen
- C-464/05 - Geurts and Vogten
- C-181/12 - Welte
- C-35/11 - Test Claimants in the FII Group Litigation
- C-47/12 - Kronos International
Highlight in text
Go|
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?