Court of Justice (Second Chamber) 19 July 2012, C‑31/11 (Marianne Scheunemann v Finanzamt Bremerhaven.)

JUDGMENT OF THE COURT (Second Chamber) 19 July 2012 ( *1 ) ‛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