Request for a preliminary ruling from the Hof van beroep te Antwerpen (Belgium) lodged on 4 December 2017 — Vlaams Gewest, represented by the Vlaamse regering in the person of the Vlaamse Minister van Begroting, Financiën en Energie, and Vlaams Gewest, represented by the Vlaamse regering in the person of the Vlaamse Minister van Omgeving, Natuur en Landbouw v Johannes Huijbrechts

(Case C-679/17)

Language of the case: Dutch

Referring court

Hof van beroep te Antwerpen

Parties to the main proceedings

Appellants: 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

Respondent: Johannes Huijbrechts

Questions referred

Does a situation whereby an heir inherits a forest area located outside Belgium, which is managed in a sustainable manner, and which is not exempt from inheritance tax under Article 55c of the Flemish Code on Inheritance Tax (now Article 2.7.6.0.3 of the Flemish Tax Code), whereas an heir who inherits a forest area in Flanders which is managed in a sustainable manner is exempt from inheritance tax under Article 55c of the Flemish Code on Inheritance Tax (now Article 2.7.6.0.3 of the Flemish Tax Code), constitute an impediment to the free movement of capital as laid down in Article 63 of the Treaty on the Functioning of the European Union?

Does the importance of the Flemish forest area, which is at issue here within the meaning of Article 55c of the Flemish Code on Inheritance Tax (now Article 2.7.6.0.3 of the Flemish Tax Code), constitute an overriding reason in the public interest which justifies a scheme whereby the application of an exemption from inheritance tax is limited to forest areas in Flanders which are sustainably managed?

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