Bundesfinanzhof, Beschluss vom 15/12/2010
II R 63/09

Bundesfinanzhof, Beschluss vom 15/12/2010
II R 63/09

Authentic language:

Deutsch

Date of document:

15/12/2010

Subject matter:

• Freier Kapitalverkehr

Case law directory code:

1. B-05 Europäische Gemeinschaft (EWG/EG) / EWG/EG - Freier Kapital- und Zahlungsverkehr * Freier Kapital- und Zahlungsverkehr

Author:

Nationale Gerichtsbarkeiten

Country or organisation from which the request originates:

Deutschland

Form:

Entscheidungen der nationalen Gerichtsbarkeiten in Bezug auf das EU-Recht

Internal reference:

QP/06993-A9

Notes relating to the decision:

• Rohde, Andreas: Entscheidungen zum Wirtschaftsrecht 2011 p.249-250 (DE)

Court Judgment:

Arrêt de la Cour 19/07/2012, aff. 31/11 - Rec.Publié au Recueil numérique

Descriptors:

EEC - Free movement of capital - Restrictions – Succession tax – Method of calculating the tax - Acquisition via inheritance of a stake in a capital company, as a single member, forming part of the private estate of the deceased – Tax advantages provided for in the legislation of a Member State where the seat or management of such a company is located on national territory – Said stake taxed on the basis of its full value, without any tax advantages being applied, in the case of a capital company having its seat and management in a non-Member State (Canada) - Whether compatible with Articles 56(1) and 58 EC - Request for interpretation

Publication:

Finanz-Rundschau Ertragsteuerrecht 2011 p.394-397

Provisions of national law in application:

DE - Erbschaftssteuer - und Schenkungssteuergesetz, Paragraphen 1, 2 und 13 a

Doppelbesteuerungsabkommen Deutschland/Kanada (DBA-Kanada 2001), art. 26