Official Journal of the European Union

C 296/8

(Case C-479/14) (<span class="super">1</span>)

((Reference for a preliminary ruling - Free movement of capital - Articles 63 TFEU and 65 TFEU - Gift tax - Gift of immovable property situated within national territory - National law providing for a higher tax-free allowance for residents than for non-residents - Existence of an optional regime allowing any person resident in an EU Member State to benefit from the higher tax-free allowance))

(2016/C 296/11)

Language of the case: German

Referring court

Parties to the main proceedings

Applicant: Sabine Hünnebeck

Defendant: Finanzamt Krefeld

Operative part of the judgment

Articles 63 TFEU and 65 TFEU must be interpreted as precluding rules of national law that provide, in respect of gifts between non-residents, in the absence of a specific request by the beneficiary, for recourse to a method of calculation of taxation by application of a lower tax-free allowance. Those articles also preclude, in any event, rules of national law which provide, at the request of such a beneficiary, for recourse to a method of calculation of taxation by application of a higher tax-free allowance which applies to gifts in respect of which at least one party is a resident, the exercise of that option by the non-resident beneficiary involving the aggregation, for the purpose of the calculation of tax due on the gift in question, of all the gifts received by that beneficiary from the same person over the course of the 10 years preceding and the 10 years following that gift.

(<span class="super">1</span>) OJ C 34, 2.2.2015.