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Case C-31/11: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 20 January 2011 — Marianne Scheunemann v Finanzamt Bremerhaven
ECLI:EU:UNKNOWN:62011CN0031
62011CN0031
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9.4.2011
Official Journal of the European Union
C 113/6
(Case C-31/11)
2011/C 113/10
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Marianne Scheunemann
Defendant: Finanzamt Bremerhaven
Question referred
Must Article 56(1) of the Treaty establishing the European Community, in conjunction with Article 58 thereof, be interpreted as precluding legislation of a Member State which, for the purposes of calculating the inheritance tax on an estate, provides that account be taken of the entire value of a shareholding, forming part of private assets, as a sole shareholder in a capital company with its registered office and principal place of business in Canada, whereas where such a shareholding in a capital company with its registered office or principal place of business in Germany is acquired a tax free amount is granted and only 65 % of the remaining value is taken into account?