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Document 62021CA0670
Case C-670/21, BA (Inheritance — Public housing policy in the European Union): Judgment of the Court (First Chamber) of 12 October 2023 (request for a preliminary ruling from the Finanzgericht Köln — Germany) — BA v Finanzamt X (Reference for a preliminary ruling — Taxation — Free movement of capital — Articles 63 to 65 TFEU — Inheritance tax — Movement of capital between Member States and third countries — Immovable property located in a third country — More favourable tax treatment for immovable property located in a Member State or in a State which is party to the Agreement on the European Economic Area — Restriction — Justification — Housing policy — Effectiveness of fiscal supervision)
Case C-670/21, BA (Inheritance — Public housing policy in the European Union): Judgment of the Court (First Chamber) of 12 October 2023 (request for a preliminary ruling from the Finanzgericht Köln — Germany) — BA v Finanzamt X (Reference for a preliminary ruling — Taxation — Free movement of capital — Articles 63 to 65 TFEU — Inheritance tax — Movement of capital between Member States and third countries — Immovable property located in a third country — More favourable tax treatment for immovable property located in a Member State or in a State which is party to the Agreement on the European Economic Area — Restriction — Justification — Housing policy — Effectiveness of fiscal supervision)
Case C-670/21, BA (Inheritance — Public housing policy in the European Union): Judgment of the Court (First Chamber) of 12 October 2023 (request for a preliminary ruling from the Finanzgericht Köln — Germany) — BA v Finanzamt X (Reference for a preliminary ruling — Taxation — Free movement of capital — Articles 63 to 65 TFEU — Inheritance tax — Movement of capital between Member States and third countries — Immovable property located in a third country — More favourable tax treatment for immovable property located in a Member State or in a State which is party to the Agreement on the European Economic Area — Restriction — Justification — Housing policy — Effectiveness of fiscal supervision)
OJ C, C/2023/929, 27.11.2023, ELI: http://data.europa.eu/eli/C/2023/929/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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Official Journal |
EN Series C |
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C/2023/929 |
27.11.2023 |
Judgment of the Court (First Chamber) of 12 October 2023 (request for a preliminary ruling from the Finanzgericht Köln — Germany) — BA v Finanzamt X
(Case C-670/21, (1) BA (Inheritance — Public housing policy in the European Union))
(Reference for a preliminary ruling - Taxation - Free movement of capital - Articles 63 to 65 TFEU - Inheritance tax - Movement of capital between Member States and third countries - Immovable property located in a third country - More favourable tax treatment for immovable property located in a Member State or in a State which is party to the Agreement on the European Economic Area - Restriction - Justification - Housing policy - Effectiveness of fiscal supervision)
(C/2023/929)
Language of the case: German
Referring court
Finanzgericht Köln
Parties to the main proceedings
Applicant: BA
Defendant: Finanzamt X
Operative part of the judgment
Articles 63 to 65 TFEU must be interpreted as precluding legislation of a Member State which provides that, for the purposes of calculating inheritance tax, developed immovable property forming part of personal assets which is located in a non-Member State other than a State which is party to the Agreement on the European Economic Area of 2 May 1992 and is let for residential purposes is assessed at its full market value, whereas property of the same nature which is located within the national territory, in another Member State or in a State which is party to the Agreement on the European Economic Area is assessed, for the purposes of that calculation, at 90 % of its market value.
ELI: http://data.europa.eu/eli/C/2023/929/oj
ISSN 1977-091X (electronic edition)