Court of Justice 19 July 2012, Case C-31/11: Judgment of the Court (Second Chamber) of 19 July 2012 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Marianne Scheunemann v Finanzamt Bremerhaven (Freedom of establishment — Free movement of capital — Direct taxation — Inheritance tax — Conditions for the calculation of the tax — Acquisition through inheritance of a shareholding, as sole shareholder, in a capital company established in a third country — National legislation excluding shareholdings in such companies from tax advantages)

Also known as