Court of Justice 17 October 2013, Case C-181/12: Judgment of the Court (Third Chamber) of 17 October 2013 (request for a preliminary ruling from the Finanzgericht Düsseldorf — Germany) — Yvon Welte v Finanzamt Velbert (Free movement of capital — Articles 56 EC to 58 EC — Inheritance tax — Deceased person and heir resident in a third country — Estate — Immovable property located in a Member State — Right to an allowance against the taxable value — Different treatment of residents and non-residents)

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