Request for a preliminary ruling from the Finanzgericht Köln (Germany) lodged on 9 November 2021 — BA v Finanzamt X

(Case C-670/21)

(2022/C 64/25)

Language of the case: German

Referring court

Finanzgericht Köln

Parties to the main proceedings

Applicant: BA

Defendant: Finanzamt X

Question referred

Are Articles 63(1), 64 and 65 TFEU to be interpreted as precluding national legislation of a Member State on the levying of inheritance tax which, for the purposes of calculating inheritance tax, provides that developed immovable property forming part of personal assets which is located in a third country (in this case: Canada) and is let for residential purposes is to be taken into account at its full value, whereas immovable property forming part of personal assets which is located within the national territory, in a Member State of the European Union or in a State of the European Economic Area and is let for residential purposes is to be taken into account at only 90 % of its value in the calculation of inheritance tax?