Conclusie 09 02 2023
Inhoudsindicatie
(Reference for a preliminary ruling — Free movement of capital — Articles 63 to 65 TFEU — Inheritance tax — Real estate property located in a third country — Favourable tax treatment for property located in a Member State or in a State of the European Economic Area — Restriction — Justification on grounds of social policy — Housing policy — Proportionality)
Collins
Partij(en)
Case C-670/21 1.
BA v Finanzamt X
(Request for a preliminary ruling from the Finanzgericht Köln (Finance Court, Cologne, Germany))

Daaruit:
V. Conclusion
49.
In the light of the foregoing considerations, I propose that the Court answer the question referred for a preliminary ruling by the Finanzgericht Köln (Finance Court, Cologne, Germany) as follows:
Article 63(1) TFEU is to be interpreted to the effect that:
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it does not preclude national legislation which, for the purposes of calculating inheritance tax, treats the value of real estate property leased for residential use in a Member State or in a State of the European Economic Area more favourably than property located in a third country put to the same use in order to promote the availability of affordable rental housing in the European Union and in the European Economic Area, provided that national legislation is appropriate to achieve the objective pursued and there are no less restrictive yet equally effective measures to attain that goal;
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it precludes national legislation which, for the purposes of calculating inheritance tax, treats the value of real estate property leased for residential use in a Member State or in a State of the European Economic Area more favourably than property located in a third country put to the same use in order to ensure the effectiveness of fiscal supervision, where there exists a legal framework for the exchange of relevant information between the competent tax authorities.