In M Scheunemann v Finanzamt Bremerhaven (CJEU Case C-31/11) Advocate-General Trstenjak expressed the Opinion that Article 63(1) of the TFEU ‘must be interpreted as meaning that it does not preclude the legislation of a Member State which for the purposes of calculating the inheritance tax due on an estate provides that a shareholding forming part of private assets which a person owns as sole shareholder in a capital company with its registered office and principal place of business in Canada is to be taken into account at its full value whereas where such a shareholding is acquired in a capital company with its registered office or principal place of business in Germany a tax-free amount is to be granted and only 65% of the remaining value is to be taken into account’. She held that...
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In M Scheunemann v Finanzamt Bremerhaven (CJEU Case C-31/11) Advocate-General Trstenjak expressed the Opinion that Article 63(1) of the TFEU ‘must be interpreted as meaning that it does not preclude the legislation of a Member State which for the purposes of calculating the inheritance tax due on an estate provides that a shareholding forming part of private assets which a person owns as sole shareholder in a capital company with its registered office and principal place of business in Canada is to be taken into account at its full value whereas where such a shareholding is acquired in a capital company with its registered office or principal place of business in Germany a tax-free amount is to be granted and only 65% of the remaining value is to be taken into account’. She held that...
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