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Court of Justice of the European Union · Judgment

C-256/06Theodor Jäger v Finanzamt Kusel-Landstuhl

Decided
2008-01-17
ECLI
ECLI:EU:C:2008:20
CELEX
62006CJ0256
Finality
Final, the decision cannot be appealed

The court's own keywords

Free movement of capital - Articles 73b and 73d of the EC Treaty (now Articles 56 EC and 58 EC) - Inheritance tax - Valuation of assets forming part of the estate - Agricultural and forestry assets in another Member State - Less favourable method of valuation of assets and calculation of the tax payable.

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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