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Document 62014CJ0479
Case C-479/14
Court of Justice
Status: Closed
Court of Justice
Status: Closed
/
DECISION
- Title
- 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.
- ECLI identifier
- ECLI:EU:C:2016:412
- Judge-Rapporteur
- Regan
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
08/06/2016
PROCEEDINGS
- Title
- Opinion of Advocate General Wathelet delivered on 18 February 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.
- ECLI identifier
- ECLI:EU:C:2016:100
- Advocate General
- Wathelet
18/02/2016
CASE BROUGHT
- Title
- Case C-479/14: Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 28 October 2014 — Sabine Hünnebeck v Finanzamt Krefeld
02/02/2015