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Case C-123/15: Judgment of the Court (Second Chamber) of 30 June 2016 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Max-Heinz Feilen v Finanzamt Fulda (Reference for a preliminary ruling — Taxation — Free movement of capital — Inheritance tax — Legislation of a Member State providing for a reduction in inheritance tax applicable to estates containing assets which have already formed part of an inheritance giving rise to the imposition of inheritance tax in that Member State — Restriction — Justification — Coherence of the tax system)
ECLI:EU:UNKNOWN:62015CA0123
62015CA0123
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Official Journal of the European Union
C 335/15
(Case C-123/15)(Reference for a preliminary ruling - Taxation - Free movement of capital - Inheritance tax - Legislation of a Member State providing for a reduction in inheritance tax applicable to estates containing assets which have already formed part of an inheritance giving rise to the imposition of inheritance tax in that Member State - Restriction - Justification - Coherence of the tax system)
(2016/C 335/19)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Max-Heinz Feilen
Respondent: Finanzamt Fulda
Operative part of the judgment
Articles 63(1) TFEU and 65 TFEU do not preclude legislation of a Member State, such as that at issue in the main proceedings, which provides for a reduction in inheritance tax in the case of inheritance by persons within a particular tax class where the estate includes assets that had already been acquired, by way of inheritance, by persons within that tax class during the 10 years prior to the acquisition, on condition that inheritance tax was levied in that Member State in respect of that earlier acquisition.
Language of the case: German
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(1) OJ C 213, 29.6.2015.