Reports of Cases

2003 I-15013

Subject-matter

Case C-364/01 Objet: Interpretation of Community law - Scope transcending the sphere of cross-border economic activities? - Application in regard to estate duty of the principle of non-discrimination according to the State of residence?

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• EC Treaty (Maastricht), Article 48 : paragraph 1
• EC Treaty (Maastricht), Article 52 : paragraph 1
• EC Treaty (Maastricht), Article 67 : paragraphs 1, 3
• EC Treaty (Maastricht), Article 6 : paragraph 1
• EC Treaty (Maastricht), Article 8A : paragraph 1
• EC Treaty (Maastricht), Article 73D : paragraph 73
• Directive 90/364 : paragraph 1
• Directive 90/364 -A01P1L1 : paragraph 9
• Directive 88/361 : paragraphs 1, 57
• Directive 88/361 -A01P1 : paragraphs 4, 57 - 62
• Directive 88/361 -N1 : paragraph 5
• Directive 88/361 -A04 : paragraph 8
• Court of Justice - Judgment C -279/93 : paragraph 56
• Court of Justice - Judgment C -391/97 : paragraph 56
• Court of Justice - Judgment C -35/98 : paragraphs 56, 57
• Court of Justice - Judgment C -80/94 : paragraph 56
• Court of Justice - Judgment C -358/93 : paragraph 57
• Court of Justice - Judgment C -115/78 : paragraph 61
• Court of Justice - Judgment C -61/89 : paragraph 61
• Court of Justice - Judgment C -19/92 : paragraph 61
• Court of Justice - Judgment C -419/92 : paragraph 61
• Court of Justice - Judgment C -107/94 : paragraph 61
• Court of Justice - Opinion C -364/01 : paragraph 70

Operative part

Information not available

Opinion

• EC Treaty (Maastricht), Article 48 : points 2, 35
  
• EC Treaty (Maastricht), Article 52 : points 2, 35
  
• EC Treaty (Maastricht), Article 67 : point 2
  
• EC Treaty (Maastricht), Article 6 : point 3
  
• EC Treaty (Maastricht), Article 8A : points 3, 22
  
• EC Treaty (Maastricht), Article 73D : point 72
  
• Directive 90/364 : points 2, 23, 24
  
• Directive 88/361 : points 2, 32
  
• Directive 88/361 -A01P1 : point 35
  
• Court of Justice - Judgment C -115/87 : point 28
  
• Court of Justice - Judgment C -61/89 : point 28
  
• Court of Justice - Judgment C -19/92 : point 28
  
• Court of Justice - Judgment C -419/92 : point 28
  
• Court of Justice - Judgment C -107/94 : point 28
  
• Court of Justice - Judgment C -279/93 : point 47
  
• Court of Justice - Judgment C -391/97 : point 47
  
• Court of Justice - Judgment C -307/97 : points 55, 57, 61
  
• Court of Justice - Judgment C -270/83 : point 57
  
• Court of Justice - Judgment C -35/98 : point 72
  
• Court of Justice - Judgment C -294/97 : point 86
  
• Court of Justice - Judgment C -7/97 : point 88
  

Dates

Date of the lodging of the application initiating proceedings

Information not available

Date of the Opinion

• 12/12/2002

Date of the hearing

Information not available

Date of delivery

11/12/2003

References

Publication in the Official Journal

Application: OJ C 331 from 24.11.2001, p.12

Judgment: OJ C 47 from 21.02.2004, p.6

Name of the parties

Barbier

Notes on Academic Writings

1. Dautzenberg, Norbert: Bei Berechnung der Erbschaftsteuer darf die Verpflichtung zur Übertragung einer unbeweglichen Sache an den wirtschaftlichen Eigentümer nicht nur dann berücksichtigt werden, wenn der Erblasser im Belegenheitsstaat wohnte, Europäisches Wirtschafts- & Steuerrecht - EWS 2004 p.129-131 (DE)
2. Meussen, G.T.K.: Beslissingen in belastingzaken 2004 nº 178 (NL)
3. Sonneveldt, Frans: European Taxation 2004 p.284-287 (EN)
4. Heinrich, Johannes: Direkte Steuern und Grundfreiheiten, European Law Reporter 2004 p.176-179 (DE)
5. Van Vijfeijken, I.J.F.A.: Barbier en de gevolgen voor het recht van overgang, Weekblad voor privaatrecht, notariaat en registratie 2004 p.631-639 (NL)
6. Ståhl, Kristina: EG-domstolens domar. Direktiv, SkatteNytt 2004 nº 6 p.439-440 (SV)
7. Rohde, Andreas: Entscheidungen zum Wirtschaftsrecht 2004 p.803-804 (DE)
8. Martín Jiménez, Adolfo J.: Jurisprudencia del Tribunal de Justicia de las Comunidades Europeas, Revista española de Derecho Financiero 2004 p.963-966 (ES)
9. Dassesse, Marc: "Droit au départ" et droits de succession, DA, le droit des affaires / OR, het ondernemingsrecht 2004 p.3-11 (FR)
10. Idot, Laurence: Impôt sur les successions. La méthode de calcul d'un impôt sur les successions portant sur des immeubles peut se révéler discriminatoire ..., Europe 2004 Février Comm. nº 39 p. 12-13 (FR)
11. Von Hippel, Thomas: Fremdnützige Vermögenstransfers - ein Anwendungsfall der Kapitalverkehrsfreiheit?, Europäische Zeitschrift für Wirtschaftsrecht 2005 p.7-10 (DE)
12. Wrede, Jens: Europarecht und Erbschaftsteuer, Schriftenreihe zum deutschen und internationalen Wirtschaftsrecht (Ed. Nomos - Baden-Baden) 2014 p.131-143 (DE)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Gerechtshof 's-Hertogenbosch - Netherlands

Subject-matter

• Free movement of capital
  

Provisions of national law referred to

Successiewet 1956, art. 1, lad 1, onder 2, en 5, lad 2 Wet op de inkomstenbelasting 1964, art. 49, lad 1 Wet op de vermogensbelasting 1964, art. 13

Provisions of international law referred to

Modèle de convention fiscale concernant le revenu et la fortune (OCDE), art. 22

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

Cinquième chambre (Cour)

Judge-Rapporteur

Edward

Advocate General

Mischo

Language(s) of the Case

• Dutch
  

Language(s) of the Opinion

• French