Judgment of the Court (First Chamber) of 8 June 2016
Sabine Hünnebeck v Finanzamt Krefeld
Request for a preliminary ruling from the Finanzgericht Düsseldorf
Reference for a preliminary ruling — Free movement of capital — Articles 63 TFEU and 65 TFEU — Gift tax — Gift of immovable property situated within national territory — National law providing for a higher tax-free allowance for residents than for non-residents — Existence of an optional regime allowing any person resident in an EU Member State to benefit from the higher tax-free allowance
Case C-479/14
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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Opinion
ECLI:EU:C:2016:100 |
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Judgment
ECLI:EU:C:2016:412 |
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