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Court of Justice of the European Union · Judgment

C‑181/12Yvon Welte v Finanzamt Velbert

Decided
2013-10-17
ECLI
ECLI:EU:C:2013:662
CELEX
62012CJ0181
Finality
Final, the decision cannot be appealed

The court's own keywords

Free movement of capital — Articles 56 EC to 58 EC — Inheritance tax — Deceased person and heir resident in a third country — Estate — Immovable property located in a Member State — Right to an allowance against the taxable value — Different treatment of residents and non-residents.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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    • Six fixed blocks, one source per line
    • No sentence written by a language model
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    • Model card and audit published under the EU AI Act

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