Asunto C-394/20: Petición de decisión prejudicial planteada por el Finanzgericht Düsseldorf (Alemania) el 18 de agosto de 2020 — XY / Finanzamt V
Section | Serie C |
9.11.2020 ES Diario Oficial de la Unión Europea C 378/18
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¿Deben interpretarse los artículos 63, apartado 1, y 65 del Tratado de Funcionamiento de la Unión Europea (TFUE) en el sentido de que se oponen a la normativa nacional de un Estado miembro en materia de recaudación del impuesto sobre sucesiones que establece, en lo que respecta al cálculo del impuesto, que, en caso de adquisición de bienes inmuebles sitos en el territorio nacional, si tanto el causante como el heredero estaban domiciliados o residían habitualmente en otro Estado miembro en el momento del fallecimiento del causante, la reducción de la base imponible será inferior a la que habría sido aplicable si al menos uno de ellos hubiera estado domiciliado o hubiera residido habitualmente en ese momento en el primer Estado miembro mencionado
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¿Deben interpretarse los artículos 63 TFUE, apartado 1, y 65 TFUE en el sentido de que se oponen a la normativa nacional de un Estado miembro en materia de recaudación del impuesto sobre sucesiones que establece, en lo que respecta al...
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