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Case C-670/21: Request for a preliminary ruling from the Finanzgericht Köln (Germany) lodged on 9 November 2021 — BA v Finanzamt X
ECLI:EU:UNKNOWN:62021CN0670
62021CN0670
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Official Journal of the European Union
C 64/16
(Case C-670/21)
(2022/C 64/25)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: BA
Defendant: Finanzamt X
Question referred
Are Articles 63(1), 64 and 65 TFEU to be interpreted as precluding national legislation of a Member State on the levying of inheritance tax which, for the purposes of calculating inheritance tax, provides that developed immovable property forming part of personal assets which is located in a third country (in this case: Canada) and is let for residential purposes is to be taken into account at its full value, whereas immovable property forming part of personal assets which is located within the national territory, in a Member State of the European Union or in a State of the European Economic Area and is let for residential purposes is to be taken into account at only 90 % of its value in the calculation of inheritance tax?