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Case C-25/10: Judgment of the Court (Second Chamber) of 10 February 2011 (reference for a preliminary ruling from the Tribunal de première instance de Liège (Belgium)) — Missionswerk Werner Heukelbach eV v État belge (Direct taxation — Free movement of capital — Inheritance tax — Legacies in favour of non-profit-making bodies — Refusal to apply a reduced rate where those bodies have their centre of operations in a Member State other than that in which the deceased had actually lived or worked — Restriction — Justification)
ECLI:EU:UNKNOWN:62010CA0025
62010CA0025
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Official Journal of the European Union
C 103/8
(Case C-25/10) (<span class="super">1</span>)
(Direct taxation - Free movement of capital - Inheritance tax - Legacies in favour of non-profit-making bodies - Refusal to apply a reduced rate where those bodies have their centre of operations in a Member State other than that in which the deceased had actually lived or worked - Restriction - Justification)
2011/C 103/12
Language of the case: French
Referring court
Parties to the main proceedings
Applicant: Missionswerk Werner Heukelbach eV
Defendant: Belgian State
Re:
Reference for a preliminary ruling — Tribunal de première instance de Liège — Interpretation of Articles 18, 45, 49 and 54 TFEU — Succession duties — Refusal to apply the reduced rate applicable to legacies to non-profit-making associations and ‘public-interest foundations’ in cases where those associations and foundations have their seat in a Member State other than that in which the deceased person resided or worked — Discrimination on grounds of nationality — Restriction of the freedom of establishment
Operative part of the judgment
Article 63 TFEU precludes legislation of a Member State which reserves application of succession duties at the reduced rate to non-profit-making bodies which have their centre of operations in that Member State or in the Member State in which, at the time of death, the deceased actually resided or had his place of work, or in which he had previously actually resided or had his place of work.
(<span class="super">1</span>) OJ C 100, 17.4.2010.