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Document 62021CJ0670
Case C-670/21
C-670/21
Court of Justice
Status: In progress
C-670/21
Court of Justice
Status: In progress
/
DECISION
- Title
- Judgment of the Court (First Chamber) of 12 October 2023. BA v Finanzamt X. Request for a preliminary ruling from the Finanzgericht Köln. Reference for a preliminary ruling – Taxation – Free movement of capital – Articles 63 to 65 TFEU – Inheritance tax – Movement of capital between Member States and third countries – Immovable property located in a third country – More favourable tax treatment for immovable property located in a Member State or in a State which is party to the Agreement on the European Economic Area – Restriction – Justification – Housing policy – Effectiveness of fiscal supervision. Case C-670/21.
- ECLI identifier
- ECLI:EU:C:2023:763
- Judge-Rapporteur
- Xuereb
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
12/10/2023
PROCEEDINGS
- Title
- Opinion of Advocate General Collins delivered on 9 February 2023. BA v Finanzamt X. Request for a preliminary ruling from the Finanzgericht Köln. Reference for a preliminary ruling – Taxation – Free movement of capital – Articles 63 to 65 TFEU – Inheritance tax – Movement of capital between Member States and third countries – Immovable property located in a third country – More favourable tax treatment for immovable property located in a Member State or in a State which is party to the Agreement on the European Economic Area – Restriction – Justification – Housing policy – Effectiveness of fiscal supervision. Case C-670/21.
- ECLI identifier
- ECLI:EU:C:2023:89
- Advocate General
- Collins
09/02/2023
CASE BROUGHT
- Title
- Case C-670/21: Request for a preliminary ruling from the Finanzgericht Köln (Germany) lodged on 9 November 2021 — BA v Finanzamt X
07/02/2022