15However, referring in that regard to the judgments in Case C-101/05 A [2007] ECR I-11531 and Mattner, the referring court is uncertain whether the unequal treatment in question between residents and non‑residents can be justified by that line of reasoning. In particular, it believes that limiting the allowance granted to Mr Welte to EUR 2 000 goes beyond what is necessary to establish equal treatment of residents and non-residents. In the present case, the land in Düsseldorf, which constitutes the estate taxed in Germany, was valued at EUR 329 200, an amount which accounts for approximately 62% of the total value of the estate of EUR 532 397.76. The fact that approximately 38% of the value of the estate was not taxed hardly justifies an allowance of EUR 2 000 instead of an allowance of EUR 500 000.
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