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Case C-510/08: Reference for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 24 November 2008 — Vera Mattner v Finanzamt Velbert
ECLI:EU:UNKNOWN:62008CN0510
62008CN0510
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21.2.2009
Official Journal of the European Union
C 44/28
(Case C-510/08)
(2009/C 44/47)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Vera Mattner
Defendant: Finanzamt Velbert
Question referred
Are Articles 39 EC and 43 EC and Article 56 EC in conjunction with Article 58 EC to be interpreted as precluding national legislation of a Member State on the charging of gift tax which, where land situated within the country is acquired by a non-resident person, provides for a tax-free amount of only EUR 1 100 for the non-resident acquirer, while on the gifting of the same land a tax-free amount of EUR 205 000 would apply, if at the time the gift was effected the donor or acquirer were domiciled in the Member State concerned?