Judgment_paragraph 33 · Max-Heinz Feilen v Finanzamt Fulda (C-123/15)

33With regard to those considerations, it is apparent that, by providing that only persons receiving assets by way of an inheritance which has given rise to the imposition of such taxes in Germany can benefit from the reduction in inheritance tax, the configuration of that tax advantage reflects a logical symmetry (see judgments of 1 December 2011 in Commission v Belgium, C‑250/08, EU:C:2011:793, paragraph 73, and in Commission v Hungary, C‑235/09, EU:C:2011:795, paragraph 74). That logic would be disturbed if that tax advantage were also to benefit persons inheriting assets which did not give rise to the imposition of inheritance tax in that Member State.