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21.1.2019 |
EN |
Official Journal of the European Union |
C 25/13 |
Judgment of the Court (First Chamber) of 22 November 2018 (request for a preliminary ruling from the Hof van beroep te Antwerpen — Belgium) — Vlaams Gewest, represented by the Vlaamse regering in the person of the Vlaamse Minister van Begroting, Financiën en Energie, Vlaams Gewest, represented by the Vlaamse regering in the person of the Vlaamse Minister van Omgeving, Natuur en Landbouw v Johannes Huijbrechts
(Case C-679/17) (1)
((Reference for a preliminary ruling - Free movement of capital - Restrictions - Tax legislation - Inheritance tax - Sustainably managed woodland - Exemption - Protection of wooded areas))
(2019/C 25/15)
Language of the case: Dutch
Referring court
Hof van beroep te Antwerpen
Parties to the main proceedings
Applicants: Vlaams Gewest, represented by the Vlaamse regering in the person of the Vlaamse Minister van Begroting, Financiën en Energie, Vlaams Gewest, represented by the Vlaamse regering in the person of the Vlaamse Minister van Omgeving, Natuur en Landbouw
Defendant: Johannes Huijbrechts
Operative part of the judgment
Article 63 TFEU must be interpreted as precluding legislation of a Member State, such as that at issue in the main proceedings, which grants a tax advantage for inherited woodland on condition that it is the subject of sustainable management as defined by national law, but restricts that advantage to woodland situated in the territory of that Member State.