Opinion of Advocate General Wathelet in the case Hünnebeck. Articles 63 TFEU and 65 TFEU must be interpreted as precluding legislation of a Member State, such as that at issue in the main proceedings, which provides that, for the calculation of gift tax, the allowance to be set against the taxable value in the case of a gift of immovable property situated in that Member State is lower in the case where the donor and the donee had their place of residence in another Member State on the date of execution of the gift than the allowance which would have been applicable if at least one of them had had his or her place of residence in the former Member State on that date, even if that legislation provides that, on the application of the donee, the higher allowance may be applied if that person chooses the unlimited tax liability scheme reserved for residents.



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Rubriek: Europees belastingrecht

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