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Case C-123/15: Request for a preliminary ruling from the Bundesfinanzhof (Deutschland) lodged on 12 March 2015 — Max-Heinz Feilen v Finanzamt Fulda
ECLI:EU:UNKNOWN:62015CN0123
62015CN0123
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29.6.2015
Official Journal of the European Union
C 213/15
(Case C-123/15)
(2015/C 213/23)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Max-Heinz Feilen
Defendant: Finanzamt Fulda
Question referred
Does the free movement of capital under Article 63(1) in conjunction with Article 65 of the Treaty on the Functioning of the European Union preclude legislation of a Member State which provides for a reduction in inheritance tax in the case of an inheritance by persons in a particular tax class where the estate includes assets that were already acquired by persons in this tax class during the ten years prior to the acquisition and inheritance tax was assessed in the Member State in respect of this previous acquisition, whereas a tax reduction is excluded where inheritance tax was levied in another Member State in respect of the previous acquisition?