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- Referral date: 28-10-2014
- Show case reference
- Opinion date: 18-02-2016
- Ruling date: 08-06-2016
- AG: Wathelet
References in this case
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2.2.2015 |
EN |
Official Journal of the European Union |
C 34/3 |
Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 28 October 2014 — Sabine Hünnebeck v Finanzamt Krefeld
(Case C-479/14)
(2015/C 034/03)
Language of the case: German
Referring court
Finanzgericht Düsseldorf
Parties to the main proceedings
Applicant: Sabine Hünnebeck
Defendant: Finanzamt Krefeld
Question referred
Must Article 63(1) TFEU, read in conjunction with Article 65 TFEU, be interpreted as precluding legislation of a Member State which provides that, for the calculation of gift tax, the allowance to be set against the taxable value in the case of a gift of real property situated in that Member State is lower in the case where the donor and the recipient had their place of residence in another Member State on the date of execution of the gift than the allowance which would have been applicable if at least one of them had had his or her place of residence in the former Member State on that date, even if other legislation of the Member State provides that, on the application of the recipient of the gift, the higher allowance is to be applied, on condition that account is taken of all assets transferred gratuitously by the donor ten years prior to and within ten years following the date of execution of the gift?