10It appears from the documents before the Court that the German tax authority decided, in the light of the judgment in Case C-256/06 Jäger [2008] ECR I-123, to apply the advantages provided for under Paragraph 13a(1) and (2) of the ErbStG also to shares in unlisted capital companies with their registered office in a Member State other than the Federal Republic of Germany. Shares in companies established outside the European Union or the European Economic Area continued to be excluded.
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