Judgment of the Court (Third Chamber), 17 October 2013
Yvon Welte v Finanzamt Velbert
Request for a preliminary ruling from the Finanzgericht Düsseldorf
Free movement of capital — Articles 56 EC to 58 EC — Inheritance tax — Deceased person and heir resident in a third country — Estate — Immovable property located in a Member State — Right to an allowance against the taxable value — Different treatment of residents and non-residents
Case C‑181/12
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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Curia |
EUR-Lex |
Judgment
ECLI:EU:C:2013:662 |
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Opinion
ECLI:EU:C:2013:384 |
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