Court of Justice of the European Union · Judgment
C-479/14Sabine Hünnebeck v Finanzamt Krefeld
- Decided
- 2016-06-08
- ECLI
- ECLI:EU:C:2016:412
- CELEX
- 62014CJ0479
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Reference for a preliminary ruling — Free movement of capital — Articles 63 TFEU and 65 TFEU — Gift tax — Gift of immovable property situated within national territory — National law providing for a higher tax-free allowance for residents than for non-residents — Existence of an optional regime allowing any person resident in an EU Member State to benefit from the higher tax-free allowance.
Interprets
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
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