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CELEX 62021CJ0670

Judgment of the Court (First Chamber) of 12 October 2023.#BA v Finanzamt X.#Request for a preliminary ruling from the Finanzgericht Köln.#Reference for a preliminary ruling – Taxation – Free movement of capital – Articles 63 to 65 TFEU – Inheritance tax – Movement of capital between Member States and third countries – Immovable property located in a third country – More favourable tax treatment for immovable property located in a Member State or in a State which is party to the Agreement on the European Economic Area – Restriction – Justification – Housing policy – Effectiveness of fiscal supervision.#Case C-670/21.

decidedEuropean Union· Court of Justice of the European Union· EN

Introduced

12 October 2023

Last action

12 October 2023 · Decided

Status

decided

Sponsors

—

Subjects

Housing, Taxation

Source updated

12 October 2023

Housing · Taxation

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Official record CELEX 62021CJ0670 from European Union at Court of Justice of the European Union. Dated 12 October 2023. Status: decided.

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  1. 12 October 2023

    Decided

    Source: work_date_document

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Documents

23 official files

Sentenza tal-Qorti tal-Ġustizzja (L-Ewwel Awla) tat-12 ta’ Ottubru 2023.#BA vs Finanzamt X.#Talba għal deċiżjoni preliminari, imressqa mill-Finanzgericht Köln.#Rinviju għal deċiżjoni preliminari – Tassazzjoni – Moviment liberu tal-kapital – Artikoli 63 sa 65 TFUE – Taxxa fuq is-suċċessjoni – Moviment tal-kapital bejn l-Istati Membri u l-pajjiżi terzi – Proprjetà immobbli li tinsab f’pajjiż terz – Trattament fiskali favorevoli għal proprjetà li tinsab fi Stat Membru jew fi Stat taż-Żona Ekonomika Ewropea – Restrizzjoni – Ġustifikazzjoni – Politika dwar l-akkomodazzjoni – Effikaċja tal-kontrolli fiskali.#Kawża C-670/21.

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  • Sentenza tal-Qorti tal-Ġustizzja (L-Ewwel Awla) tat-12 ta’ Ottubru 2023.#BA vs Finanzamt X.#Talba għal deċiżjoni preliminari, imressqa mill-Finanzgericht Köln.#Rinviju għal deċiżjoni preliminari – Tassazzjoni – Moviment liberu tal-kapital – Artikoli 63 sa 65 TFUE – Taxxa fuq is-suċċessjoni – Moviment tal-kapital bejn l-Istati Membri u l-pajjiżi terzi – Proprjetà immobbli li tinsab f’pajjiż terz – Trattament fiskali favorevoli għal proprjetà li tinsab fi Stat Membru jew fi Stat taż-Żona Ekonomika Ewropea – Restrizzjoni – Ġustifikazzjoni – Politika dwar l-akkomodazzjoni – Effikaċja tal-kontrolli fiskali.#Kawża C-670/21.

    judgment · MT · 12 October 2023

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  • Presuda Suda (prvo vijeće) od 12. listopada 2023.#BA protiv Finanzamt X.#Zahtjev za prethodnu odluku koji je uputio Finanzgericht Köln.#Zahtjev za prethodnu odluku – Oporezivanje – Slobodno kretanje kapitala – Članci 63. do 65. UFEU-a – Porez na nasljedstvo – Kretanje kapitala između država članica i trećih zemalja – Nekretnine koje se nalaze u trećoj zemlji – Povoljniji porezni tretman za nekretnine koje se nalaze u državi članici ili u državi stranci Sporazuma o Europskom gospodarskom prostoru – Ograničenje – Opravdanje – Stambena politika – Učinkovitost poreznog nadzora.#Predmet C-670/21.

    judgment · HR · 12 October 2023

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  • Euroopa Kohtu otsus (esimene koda), 12.10.2023.#BA versus Finanzamt X.#Eelotsusetaotlus, mille on esitanud Finanzgericht Köln.#Eelotsusetaotlus – Maksustamine – Kapitali vaba liikumine – ELTL artiklid 63 – 65 – Pärandimaks – Kapitali liikumine liikmesriikide ja kolmandate riikide vahel – Kolmandas riigis asuvad kinnisasjad – Liikmesriigis või Euroopa Majanduspiirkonna lepingu osalisriigis asuva kinnisasja puhul soodsam kohtlemine maksustamisel – Piirang – Põhjendatus – Eluasemepoliitika – Tõhus maksukontroll.#Kohtuasi C-670/21.

    judgment · ET · 12 October 2023

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  • Απόφαση του Δικαστηρίου (πρώτο τμήμα) της 12ης Οκτωβρίου 2023.#BA κατά Finanzamt X.#Αίτηση του Finanzgericht Köln για την έκδοση προδικαστικής αποφάσεως.#Προδικαστική παραπομπή – Φορολογία – Ελεύθερη κυκλοφορία των κεφαλαίων – Άρθρα 63 έως 65 ΣΛΕΕ – Φόρος κληρονομίας – Κινήσεις κεφαλαίων μεταξύ κρατών μελών και τρίτων χωρών – Ακίνητα που βρίσκονται σε τρίτη χώρα – Ευνοϊκότερη φορολογική μεταχείριση των ακινήτων που βρίσκονται σε κράτος μέλος ή σε κράτος συμβαλλόμενο στη Συμφωνία για τον Ευρωπαϊκό Οικονομικό Χώρο – Περιορισμός – Δικαιολόγηση – Πολιτική στέγασης – Αποτελεσματικότητα των φορολογικών ελέγχων.#Υπόθεση C-670/21.

    judgment · EL · 12 October 2023

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  • Arrêt de la Cour (première chambre) du 12 octobre 2023.#BA contre Finanzamt X.#Demande de décision préjudicielle, introduite par le Finanzgericht Köln.#Renvoi préjudiciel – Fiscalité – Libre circulation des capitaux – Articles 63 à 65 TFUE – Impôt sur les successions – Mouvements de capitaux entre les États membres et les pays tiers – Biens immobiliers situés dans un pays tiers – Traitement fiscal plus favorable réservé aux biens immobiliers situés dans un État membre ou dans un État partie à l’accord sur l’Espace économique européen – Restriction – Justification – Politique du logement – Efficacité des contrôles fiscaux.#Affaire C-670/21.

    judgment · FR · 12 October 2023

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  • Urteil des Gerichtshofs (Erste Kammer) vom 12. Oktober 2023.#BA gegen Finanzamt X.#Vorabentscheidungsersuchen des Finanzgerichts Köln.#Vorlage zur Vorabentscheidung – Steuerrecht – Freier Kapitalverkehr – Art. 63 bis 65 AEUV – Erbschaftsteuer – Kapitalverkehr zwischen den Mitgliedstaaten und Drittländern – In einem Drittland belegene Grundstücke – Günstigere steuerliche Behandlung der in einem Mitgliedstaat oder einem Staat, der Partei des Abkommens über den Europäischen Wirtschaftsraums ist, belegenen Grundstücke – Beschränkung – Rechtfertigung – Wohnungspolitik – Wirksamkeit der steuerlichen Überwachung.#Rechtssache C-670/21.

    judgment · DE · 12 October 2023

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  • Domstolens dom (första avdelningen) av den 12 oktober 2023.#BA mot Finanzamt X.#Begäran om förhandsavgörande från Finanzgericht Köln.#Begäran om förhandsavgörande – Beskattning – Fri rörlighet för kapital – Artiklarna 63 – 65 FEUF – Arvsskatt – Kapitalrörelser mellan medlemsstaterna och tredjeländer – Fast egendom belägen i tredjeland – Fördelaktigare skattemässig behandling av fast egendom belägen i en medlemsstat eller i en stat som är part i avtalet om Europeiska ekonomiska samarbetsområdet – Restriktion – Skäl – Bostadspolitik – Effektiv skattekontroll.#Mål C-670/21.

    judgment · SV · 12 October 2023

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  • 2023 m. spalio 12 d. Teisingumo Teismo (pirmoji kolegija) sprendimas.#BA prieš Finanzamt X.#Finanzgericht Köln prašymas priimti prejudicinį sprendimą.#Prašymas priimti prejudicinį sprendimą – Apmokestinimas – Laisvas kapitalo judėjimas – SESV 63 – 65 straipsniai – Paveldimojo turto mokestis – Kapitalo judėjimas tarp valstybių narių ir trečiųjų šalių – Trečiojoje šalyje esantis nekilnojamasis turtas – Palankesnis mokestinis vertinimas, taikomas nekilnojamajam turtui, esančiam valstybėje narėje ar Europos ekonominės erdvės susitarimo šalyje – Apribojimas – Pateisinimas – Būsto politika – Mokesčių kontrolės veiksmingumas.#Byla C-670/21.

    judgment · LT · 12 October 2023

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  • Rozsudek Soudního dvora (prvního senátu) ze dne 12. října 2023.#BA v. Finanzamt X.#Žádost o rozhodnutí o předběžné otázce podaná Finanzgericht Köln.#Řízení o předběžné otázce – Daně – Volný pohyb kapitálu – Články 63 až 65 SFEU – Dědická daň – Pohyb kapitálu mezi členskými státy a třetími zeměmi – Nemovitosti nacházející se ve třetí zemi – Zvýhodněné daňové zacházení s nemovitostmi nacházejícími se v členském státě nebo ve státě, který je smluvní stranou Dohody o Evropském hospodářském prostoru – Omezení – Odůvodnění – Politika v oblasti bydlení – Účinnost daňového dohledu.#Věc C-670/21.

    judgment · CS · 12 October 2023

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  • Sentencia del Tribunal de Justicia (Sala Primera) de 12 de octubre de 2023.#BA contra Finanzamt X.#Petición de decisión prejudicial planteada por el Finanzgericht Köln.#Procedimiento prejudicial — Fiscalidad — Libre circulación de capitales — Artículos 63 TFUE a 65 TFUE — Impuesto sobre sucesiones — Movimientos de capitales entre Estados miembros y terceros países — Bienes inmuebles situados en un país tercero — Trato fiscal más favorable reservado a los bienes inmuebles situados en un Estado miembro o en un Estado parte del Acuerdo sobre el Espacio Económico Europeo — Restricción — Justificación — Política de vivienda — Eficacia de los controles fiscales.#Asunto C-670/21.

    judgment · ES · 12 October 2023

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  • Tiesas spriedums (pirmā palāta), 2023. gada 12. oktobris.#BA pret Finanzamt X.#Finanzgericht Köln lūgums sniegt prejudiciālu nolēmumu.#Lūgums sniegt prejudiciālu nolēmumu – Nodokļi – Kapitāla brīva aprite – LESD 63. – 65. pants – Mantojuma nodoklis – Kapitāla aprite starp dalībvalstīm un trešām valstīm – Nekustamais īpašums, kas atrodas trešā valstī – Labāka nodokļu režīma piemērošana vienīgi nekustamajam īpašumam, kas atrodas dalībvalstī vai Līguma par Eiropas Ekonomikas zonu līgumslēdzējā valstī – Ierobežojums – Pamatojums – Mājokļu politika – Nodokļu kontroles efektivitāte.#Lieta C-670/21.

    judgment · LV · 12 October 2023

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  • Hotărârea Curții (Camera întâi) din 12 octombrie 2023.#BA împotriva Finanzamt X.#Cerere de decizie preliminară formulată de Finanzgericht Köln.#Trimitere preliminară – Fiscalitate – Libera circulație a capitalurilor – Articolele 63-65 TFUE – Impozit pe succesiuni – Circulația capitalurilor între statele membre și țările terțe – Bunuri imobile situate într‑o țară terță – Tratament fiscal mai favorabil rezervat bunurilor imobile situate într‑un stat membru sau într‑un stat parte la Acordul privind Spațiul Economic European – Restricție – Justificare – Politica locuințelor – Eficacitatea controalelor fiscale.#Cauza C-670/21.

    judgment · RO · 12 October 2023

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  • Acórdão do Tribunal de Justiça (Primeira Secção) de 12 de outubro de 2023.#BA contra Finanzamt X.#Pedido de decisão prejudicial apresentado pelo Finanzgericht Köln.#Reenvio prejudicial — Fiscalidade — Livre circulação de capitais — Artigos 63.° a 65.° TFUE — Imposto sobre as sucessões — Movimentos de capitais entre os Estados‑Membros e os países terceiros — Bens imóveis situados num país terceiro — Tratamento fiscal mais favorável para bens imóveis situados num Estado‑Membro ou num Estado parte no Acordo sobre o Espaço Económico Europeu — Restrição — Justificação — Política da habitação — Eficácia dos controlos fiscais.#Processo C-670/21.

    judgment · PT · 12 October 2023

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  • Unionin tuomioistuimen tuomio (ensimmäinen jaosto) 12.10.2023.#BA vastaan Finanzamt X.#Finanzgericht Kölnin esittämä ennakkoratkaisupyyntö.#Ennakkoratkaisupyyntö – Verotus – Pääomien vapaa liikkuvuus – SEUT 63, SEUT 64 ja SEUT 65 artikla – Perintövero – Jäsenvaltioiden ja kolmansien maiden väliset pääomanliikkeet – Kolmannessa maassa sijaitsevat kiinteistöt – Jäsenvaltiossa tai Euroopan talousalueesta tehdyn sopimuksen sopimuspuolena olevassa valtiossa sijaitsevien kiinteistöjen edullinen verokohtelu – Rajoitus – Perustelut – Asuntopolitiikka – Verovalvonnan tehokkuus.#Asia C-670/21.

    judgment · FI · 12 October 2023

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  • Sentenza della Corte (Prima Sezione) del 12 ottobre 2023.#BA contro Finanzamt X.#Domanda di pronuncia pregiudiziale proposta dal Finanzgericht Köln.#Rinvio pregiudiziale – Fiscalità – Libera circolazione dei capitali – Articoli da 63 a 65 TFUE – Imposta di successione – Movimenti di capitali tra gli Stati membri e i paesi terzi – Beni immobili situati in un paese terzo – Trattamento fiscale più favorevole riservato a beni immobili situati in uno Stato membro o in uno Stato parte dell’accordo sullo Spazio economico europeo – Restrizione – Giustificazione – Politica dell’edilizia popolare – Efficacia dei controlli fiscali.#Causa C-670/21.

    judgment · IT · 12 October 2023

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  • Wyrok Trybunału (pierwsza izba) z dnia 12 października 2023 r.#BA przeciwko Finanzamt X.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Finanzgericht Köln.#Odesłanie prejudycjalne – Podatki – Swobodny przepływ kapitału – Artykuły 63 – 65 TFUE – Podatek od spadków – Przepływ kapitału pomiędzy państwami członkowskimi i państwami trzecimi – Nieruchomości położone w państwie trzecim – Korzystniejsze traktowanie podatkowe nieruchomości położonej w państwie członkowskim lub państwie będącym stroną Porozumienia o Europejskim Obszarze Gospodarczym – Ograniczenie – Względy uzasadniające – Polityka mieszkaniowa – Skuteczność kontroli podatkowych.#Sprawa C-670/21.

    judgment · PL · 12 October 2023

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  • A Bíróság ítélete (első tanács), 2023. október 12.#BA kontra Finanzamt X.#A Finanzgericht Köln (Németország) által benyújtott előzetes döntéshozatal iránti kérelem.#Előzetes döntéshozatal – Adózás – A tőke szabad mozgása – EUMSZ 63., EUMSZ 64. és EUMSZ 65. cikk – Öröklési illeték – Tagállamok és harmadik országok közötti tőkemozgások – Harmadik országban található ingatlanok – A valamely tagállamban vagy az Európai Gazdasági Térségről szóló megállapodásban részes államban található ingatlanok tekintetében biztosított kedvezőbb adójogi bánásmód – Korlátozás – Igazolás – Lakáspolitika – Az adóellenőrzések hatékonysága.#C-670/21. sz. ügy.

    judgment · HU · 12 October 2023

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  • Sodba Sodišča (prvi senat) z dne 12. oktobra 2023.#BA proti Finanzamt X.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Finanzgericht Köln.#Predhodno odločanje – Obdavčenje – Prosti pretok kapitala – Členi od 63 do 65 PDEU – Davek na dediščine – Pretok kapitala med državami članicami in tretjimi državami – Nepremičnine v tretji državi – Ugodnejša davčna obravnava nepremičnin, ki so v državi članici ali državi pogodbenici Sporazuma o Evropskem gospodarskem prostoru – Omejitev – Upravičenost – Stanovanjska politika – Učinkovitost davčnega nadzora.#Zadeva C-670/21.

    judgment · SL · 12 October 2023

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  • Arrest van het Hof (Eerste kamer) van 12 oktober 2023.#BA tegen Finanzamt X.#Verzoek van het Finanzgericht Köln om een prejudiciële beslissing.#Prejudiciële verwijzing – Fiscale bepalingen – Vrij verkeer van kapitaal – Artikelen 63 tot en met 65 VWEU – Erfbelasting – Kapitaalverkeer tussen de lidstaten en derde landen – In een derde land gelegen onroerende goederen – Gunstigere fiscale behandeling van onroerende goederen die zijn gelegen in een lidstaat of in een staat die partij is bij de Overeenkomst betreffende de Europese Economische Ruimte – Beperking – Rechtvaardiging – Huisvestingsbeleid – Doeltreffendheid van fiscale controle.#Zaak C-670/21.

    judgment · NL · 12 October 2023

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  • Rozsudok Súdneho dvora (prvá komora) z 12. októbra 2023.#BA proti Finanzamt X.#Návrh na začatie prejudiciálneho konania, ktorý podal Finanzgericht Köln.#Návrh na začatie prejudiciálneho konania – Dane – Voľný pohyb kapitálu – Články 63 až 65 ZFEÚ – Daň z dedičstva – Pohyb kapitálu medzi členskými štátmi a tretími krajinami – Nehnuteľný majetok nachádzajúci sa v tretej krajine – Výhodnejšie daňové zaobchádzanie s nehnuteľným majetkom nachádzajúcim sa v členskom štáte alebo štáte, ktorý je zmluvnou stranou Dohody o Európskom hospodárskom priestore – Obmedzenie – Odôvodnenie – Politika bývania – Účinnosť daňových kontrol.#Vec C-670/21.

    judgment · SK · 12 October 2023

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  • Решение на Съда (първи състав) от 12 октомври 2023 г.#BA срещу Finanzamt X.#Преюдициално запитване, отправено от Finanzgericht Köln.#Преюдициално запитване — Данъчни въпроси — Свободно движение на капитали — Членове 63 — 65 ДФЕС — Данък върху наследството — Движение на капитали между държавите членки и трети държави — Недвижими имоти, намиращи се в трета държава — По-благоприятно данъчно третиране на недвижимите имоти, намиращи се в държава членка или в държава — страна по Споразумението за Европейското икономическо пространство — Ограничаване — Обосноваване — Жилищна политика — Ефективност на данъчния контрол.#Дело C-670/21.

    judgment · BG · 12 October 2023

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  • Domstolens dom (Første Afdeling) af 12. oktober 2023.#BA mod Finanzamt X.#Anmodning om præjudiciel afgørelse indgivet af Finanzgericht Köln.#Præjudiciel forelæggelse – skatter og afgifter – frie kapitalbevægelser – artikel 63 TEUF til 65 TEUF – arveafgift – kapitalbevægelser mellem medlemsstaterne og tredjelande – fast ejendom beliggende i et tredjeland – en mere gunstig afgiftsbehandling af ejendomme beliggende i en medlemsstat eller i en medlemsstat i Det Europæiske Økonomiske Samarbejdsområde – restriktion – begrundelse – boligpolitik – effektiv afgiftskontrol.#Sag C-670/21.

    judgment · DA · 12 October 2023

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  • Judgment of the Court (First Chamber) of 12 October 2023.#BA v Finanzamt X.#Request for a preliminary ruling from the Finanzgericht Köln.#Reference for a preliminary ruling – Taxation – Free movement of capital – Articles 63 to 65 TFEU – Inheritance tax – Movement of capital between Member States and third countries – Immovable property located in a third country – More favourable tax treatment for immovable property located in a Member State or in a State which is party to the Agreement on the European Economic Area – Restriction – Justification – Housing policy – Effectiveness of fiscal supervision.#Case C-670/21.

    judgment · EN · 12 October 2023

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