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Case C-142/24, Familienstiftung: Request for a preliminary ruling from the Finanzgericht Köln (Germany) lodged on 23 February 2024 - Familienstiftung v Finanzamt Köln-West
ECLI:EU:UNKNOWN:62024CN0142
62024CN0142
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Official Journal of the European Union
C series
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C/2024/3058
13.5.2024
(Case C-142/24, Familienstiftung)
(C/2024/3058)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Familienstiftung
Defendant: Finanzamt Köln-West
Question referred
Must Article 40 of the Agreement on the European Economic Area (EEA Agreement) of 2 May 1992 be interpreted as precluding a Member State’s national legislation on the levying of inheritance and gift tax which applies the highest tax class (III) for the taxation of an inter vivos transfer of assets to a foundation established abroad even where the foundation is established essentially in the interests of a family or certain families (family foundation), whereas for a family foundation established on national territory in an equivalent situation, the tax class depends on the relationship between the most distantly related beneficial owner under the foundation’s articles of association and the donor (founder), which results, for family foundations established on national territory, in the application of the more favourable tax classes I or II?
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ELI: http://data.europa.eu/eli/C/2024/3058/oj
ISSN 1977-091X (electronic edition)
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