C‑31/11Marianne Scheunemann v Finanzamt Bremerhaven

Domstolens egne nøkkelord

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.

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