Court of Justice 9 February 2023, C-670/21 (BA v Finanzamt X.)

OPINION OF ADVOCATE GENERAL COLLINS delivered on 9 February 2023 ( 1 ) Case C‑670/21 BA v Finanzamt X (Request for a preliminary ruling from the Finanzgericht Köln (Finance Court, Cologne, Germany)) (Reference for a preliminary ruling – Free movement of capital – Articles 63 to 65 TFEU – Inheritance tax – Real estate property located in a third country – Favourable tax treatment for property