I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
(Case C-679/17) (*)
((Reference for a preliminary ruling - Free movement of capital - Restrictions - Tax legislation - Inheritance tax - Sustainably managed woodland - Exemption - Protection of wooded areas))
(2019/C 25/15)
Language of the case: Dutch
Applicants: Vlaams Gewest, represented by the Vlaamse regering in the person of the Vlaamse Minister van Begroting, Financiën en Energie, Vlaams Gewest, represented by the Vlaamse regering in the person of the Vlaamse Minister van Omgeving, Natuur en Landbouw
Defendant: Johannes Huijbrechts
Article 63 TFEU must be interpreted as precluding legislation of a Member State, such as that at issue in the main proceedings, which grants a tax advantage for inherited woodland on condition that it is the subject of sustainable management as defined by national law, but restricts that advantage to woodland situated in the territory of that Member State.
(*)
Language of the case: Dutch
OJ C 94, 12.3.2018.
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