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Case C-132/10: Judgment of the Court (Second Chamber) of 15 September 2011 (reference for a preliminary ruling from the rechtbank van eerste aanleg te Leuven (Belgium)) — Olivier Halley, Julie Halley, Marie Halley v Belgische Staat (Direct taxation — Free movement of capital — Article 63 TFEU — Inheritance tax on registered shares — Limitation period for the valuation of shares in non-resident companies longer than that applicable for resident companies — Restriction — Justification)
ECLI:EU:UNKNOWN:62010CA0132
62010CA0132
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29.10.2011
Official Journal of the European Union
C 319/6
(Case C-132/10) (<span class="super">1</span>)
(Direct taxation - Free movement of capital - Article 63 TFEU - Inheritance tax on registered shares - Limitation period for the valuation of shares in non-resident companies longer than that applicable for resident companies - Restriction - Justification)
2011/C 319/09
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicants: Olivier Halley, Julie Halley, Marie Halley
Defendant: Belgische Staat
Re:
Reference for a preliminary ruling — Rechtbank van eerste aanleg te Leuven — Interpretation of Articles 26 TFEU, 49 TFEU, 63 TFEU and 65 TFEU — National legislation providing, in respect of inheritance tax on registered shares, for a limitation period of two years where the centre of effective management of the company issuing the shares is in the Member State concerned, and for a limitation period of 10 years in other cases
Operative part of the judgment
Article 63 TFEU must be interpreted as precluding legislation of a Member State such as that at issue in the main proceedings which provides, as regards inheritance tax, for a limitation period of 10 years for the valuation of registered shares in a company whose centre of effective management is established in another Member State, while the same limitation period is two years when the company’s centre of effective management is in the first Member State.
(<span class="note">1</span>) OJ C 134, 22.5.2010.