Court of Justice (Third Chamber) 17 October 2013, C‑181/12 (Yvon Welte v Finanzamt Velbert.)

JUDGMENT OF THE COURT (Third Chamber) 17 October 2013 ( *1 ) ‛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’ In Case C‑181/12, REQUEST for a preliminary ruling