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Case C-67/08: Judgment of the Court (Third Chamber) of 12 February 2009 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Margarete Block v Finanzamt Kaufbeuren (Free movement of capital — Articles 56 EC and 58 EC — Inheritance tax — National rules not allowing inheritance tax in respect of capital claims, paid by an heir in one Member State, to be credited against inheritance tax payable in another Member State where the owner of the assets was resident at the time of death — Double taxation — Restriction — None)
ECLI:EU:UNKNOWN:62008CA0067
62008CA0067
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Official Journal of the European Union
(Case C-67/08) (Free movement of capital - Articles 56 EC and 58 EC - Inheritance tax - National rules not allowing inheritance tax in respect of capital claims, paid by an heir in one Member State, to be credited against inheritance tax payable in another Member State where the owner of the assets was resident at the time of death - Double taxation - Restriction - None)
(2009/C 82/11)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Margarete Block
Defendant: Finanzamt Kaufbeuren
Re:
Reference for a preliminary ruling — Bundesfinanzhof (Germany) — Interpretation of Articles 56(1) and 58(1)(a) and (3) of the EC Treaty — National inheritance tax legislation — Double taxation resulting from the impossibility of crediting tax levied in another Member State against national tax where the inherited assets situated in that other Member State are in the form of a bank account
Operative part of the judgment
Articles 56 EC and 58 EC must be interpreted as not precluding legislation of a Member State, such as that at issue in the main proceedings, which — as regards the assessment of inheritance tax payable by an heir who is resident in that Member State in respect of capital claims against a financial institution in another Member State — does not provide for inheritance tax paid in that other Member State to be credited against inheritance tax payable in the first Member State where the person whose estate is being administered was, at the time of death, resident in the first Member State.
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(1) OJ C 107, 26.4.2008.
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