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Court of Justice of the European Union · Judgment

C‑31/11Marianne Scheunemann v Finanzamt Bremerhaven

Decided
2012-07-19
ECLI
ECLI:EU:C:2012:481
CELEX
62011CJ0031
Finality
Final, the decision cannot be appealed

The court's own keywords

Freedom of establishment — Free movement of capital — Direct taxation — Inheritance tax — Conditions for the calculation of the tax — Acquisition through inheritance of a shareholding, as sole shareholder, in a capital company established in a third country — National legislation excluding shareholdings in such companies from tax advantages.

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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