Asunto C-123/15: Sentencia del Tribunal de Justicia (Sala Segunda) de 30 de junio de 2016 (petición de decisión prejudicial planteada por el Bundesfinanzhof — Alemania) — Max-Heinz Feilen/Finanzamt Fulda (Procedimiento prejudicial — Fiscalidad — Libre circulación de capitales — Impuesto sobre sucesiones — Normativa de un Estado miembro que prevé una reducción del impuesto sobre sucesiones aplicable a las sucesiones en un patrimonio que ya fue objeto de una transmisión hereditaria que dio lugar a la percepción de ese impuesto en ese Estado miembro — Restricción — Justificación — Coherencia del régimen fiscal)
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
12.9.2016 ES Diario Oficial de la Unión Europea C 335/15
Lengua de procedimiento: alemán
Bundesfinanzhof
Demandante: Max-Heinz Feilen
Demandada: Finanzamt Fulda
El artículo 63 TFUE, apartado 1, y el artículo 65 TFUE no se oponen a una normativa de un Estado miembro, como la que es objeto del asunto principal, que prevé, en caso de sucesión a favor de personas comprendidas en una determinada clase impositiva, una reducción del impuesto sobre sucesiones cuando la herencia incluye un patrimonio que en los diez años anteriores a esa sucesión ya fue objeto de una transmisión hereditaria, con la condición de que...
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