Reference for a preliminary ruling from the Hof van Beroep te Gent (Belgium) lodged on 18 January 2007 — Hans Eckelkamp and Others v Belgian State

(Case C-11/07)

(2007/C 56/39)

Language of the case: Dutch

Referring court

Hof van Beroep te Gent

Parties to the main proceedings

Appellants: Hans Eckelkamp and Others

Respondent: Belgian State

Question referred

Do Article 12 EC, in conjunction with Articles 17 EC and 18 EC, and Article 56 EC, in conjunction with Article 57 EC, preclude national rules of a Member State under which, in the context of the acquisition, through inheritance, of immovable property situate in a Member State (the State in which the property is situate), that State imposes a tax on the value of the immovable property situate in that State, in respect of which that State allows a deduction corresponding to the value of charges on that immovable property (such as debts secured by the right conferred on a creditor to take out a mortgage against that immovable property) if the testator, at the time of his demise, was resident in the State in which the property is situate, but not if the testator, at the time of his demise, was living in a different Member State (the State of residence)?