Court of Justice of the European Union · Judgment
C-67/08Margarete Block v Finanzamt Kaufbeuren
- Decided
- 2009-02-12
- ECLI
- ECLI:EU:C:2009:92
- CELEX
- 62008CJ0067
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Free movement of capital - Articles 56 EC and 58 EC - Inheritance tax - National rules not allowing inheritance tax in respect of capital claims, paid by an heir in one Member State, to be credited against inheritance tax payable in another Member State where the owner of the assets was resident at the time of death - Double taxation - Restriction - None.
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.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act