10.11.2014
EN
Official Journal of the European Union
C 395/15
Judgment of the Court (Third Chamber) of 4 September 2014 — European Commission v Federal Republic of Germany
(Case C-211/13) (1)
((Failure of a Member State to fulfil obligations - Article 63 TFEU - Free movement of capital - Taxation of inheritances and gifts - National legislation providing for a higher tax-free allowance where the deceased, at the time of death, the donor or beneficiary resided on the territory of the Member State - Subject-matter of the action for annulment - Restriction - Justification))
2014/C 395/18
Language of the case: German
Parties
Applicant: European Commission (represented by: W. Mölls and W. Roels, acting as Agents)
Defendant: Federal Republic of Germany (represented by: T. Henze and A. Wiedmann, acting as Agents)
Intervener in support of the defendant: Kingdom of Spain (represented by: A. Rubio González, acting as Agent)
Operative part of the judgment
The Court:
1)
declares that, by adopting and maintaining in force provisions under which only a low tax-free allowance is granted when inheritance and gift tax are applied to immoveable property situated in Germany where the deceased, at the time of death, the donor, at the time of the gift, or the beneficiary, at the time of the taxable event, resided on the territory of another Member State, whereas a considerably higher tax-free allowance is granted where at least one of the two parties concerned resided in Germany at the relevant time, the Federal Republic of Germany has failed to fulfil its obligations under Article 63 TFEU;
2)
orders the Federal Republic of Germany to pay the costs;
3)
orders the Kingdom of Spain to bear its own costs.
(1) OJ C 171, 15.6.2013.
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