Judgment of the Court (Second Chamber), 19 July 2012

Marianne Scheunemann v Finanzamt Bremerhaven

Reference for a preliminary ruling from the Bundesfinanzhof

Freedom of establishment — Free movement of capital — Direct taxation — Inheritance tax — Conditions for the calculation of the tax — Acquisition through inheritance of a shareholding, as sole shareholder, in a capital company established in a third country — National legislation excluding shareholdings in such companies from tax advantages

Case C‑31/11

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)