Reference for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 18 April 2012 — Yvon Welte v Finanzamt Velbert
(Case C-181/12)
Finanzgericht Düsseldorf
Parties to the main proceedings
Applicant: Yvon Welte
Defendant: Finanzamt Velbert
Question referred
Are Articles 56 and 58 of the Treaty establishing the European Community to be interpreted as precluding national legislation of a Member State on the charging of inheritance tax which, where land situated within the country is acquired through inheritance by a non-resident person, provides for a tax-free amount of only EUR 2000 for the non-resident acquirer, whereas on the acquisition through inheritance a tax-free amount of EUR 500000 would apply if at the time of the inheritance the deceased person or acquirer had a permanent residence in the Member State concerned
