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Case C-256/06: Judgment of the Court (Second Chamber) of 17 January 2008 (reference for a preliminary ruling from the Bundesfinanzhof (Germany)) — Theodor Jäger v Finanzamt Kusel-Landstuhl (Free movement of capital — Articles 73b and 73d of the EC Treaty (now Articles 56 EC and 58 EC) — Inheritance tax — Valuation of assets forming part of the estate — Agricultural and forestry assets in another Member State — Less favourable method of valuation of assets and calculation of the tax payable)
- CELEX number:
- 62006CA0256
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 17/01/2008
- Number of pages:
- 2
Judgment of the Court (Second Chamber) of 17 January 2008.
Theodor Jäger v Finanzamt Kusel-Landstuhl.
Reference for a preliminary ruling: Bundesfinanzhof - Germany.
Free movement of capital - Articles 73b and 73d of the EC Treaty (now Articles 56 EC and 58 EC) - Inheritance tax - Valuation of assets forming part of the estate - Agricultural and forestry assets in another Member State - Less favourable method of valuation of assets and calculation of the tax payable.
Case C-256/06.
ECLI identifier: ECLI:EU:C:2008:20
- CELEX number:
- 62006CJ0256
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 17/01/2008
Opinion of Mr Advocate General Mazák delivered on 11 September 2007.
Theodor Jäger v Finanzamt Kusel-Landstuhl.
Reference for a preliminary ruling: Bundesfinanzhof - Germany.
Free movement of capital - Articles 73b and 73d of the EC Treaty (now Articles 56 EC and 58 EC) - Inheritance tax - Valuation of assets forming part of the estate - Agricultural and forestry assets in another Member State - Less favourable method of valuation of assets and calculation of the tax payable.
Case C-256/06.
ECLI identifier: ECLI:EU:C:2007:500
- CELEX number:
- 62006CC0256
- Form:
- Opinion of the Advocate General
- Author:
- Court of Justice
- Date of document:
- 11/09/2007
Domain: All, CELEX number: 62006C?0256, Search language: Slovenian