Request for a preliminary ruling from the Hof van beroep te Antwerpen in the case Huijbrechts.
Does a situation whereby an heir inherits a forest area located outside Belgium, which is managed in a sustainable manner, and which is not exempt from inheritance tax under Article 55c of the Flemish Code on Inheritance Tax (now Article 2.7.6.0.3 of the Flemish Tax Code), whereas an heir who inherits a forest area in Flanders which is managed in a sustainable manner is exempt from inheritance tax under Article 55c of the Flemish Code on Inheritance Tax (now Article 2.7.6.0.3 of the Flemish Tax Code), constitute an impediment to the free movement of capital as laid down in Article 63 of the TFEU? 
Does the importance of the Flemish forest area, which is at issue here within the meaning of Article 55c of the Flemish Code on Inheritance Tax (now Article 2.7.6.0.3 of the Flemish Tax Code), constitute an overriding reason in the public interest which justifies a scheme whereby the application of an exemption from inheritance tax is limited to forest areas in Flanders which are sustainably managed? 
 
C-679/17
 

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