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Case C-181/12: Reference for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 18 April 2012 — Yvon Welte v Finanzamt Velbert
ECLI:EU:UNKNOWN:62012CN0181
62012CN0181
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16.6.2012
Official Journal of the European Union
C 174/20
(Case C-181/12)
2012/C 174/31
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Yvon Welte
Defendant: Finanzamt Velbert
Question referred
Are Articles 56 and 58 of the Treaty establishing the European Community to be interpreted as precluding national legislation of a Member State on the charging of inheritance tax which, where land situated within the country is acquired through inheritance by a non-resident person, provides for a tax-free amount of only EUR 2 000 for the non-resident acquirer, whereas on the acquisition through inheritance a tax-free amount of EUR 500 000 would apply if at the time of the inheritance the deceased person or acquirer had a permanent residence in the Member State concerned?