47In this instance, as stated in paragraph 41 of the present judgment, the German Government claims that, in the context of inheritance tax, the purpose of which is to tax enrichment arising from acquisitions on death, the allowance provided for in Paragraph 16 of the ErbStG, the amount of which depends on the family relationship between the deceased and the heir, is intended to ensure the exemption of part of the family estate by reduction of the total amount of the inheritance. In particular, its objective is to ensure, in the case of members of a closely linked family, that each of those taxable persons is able to take advantage of the inheritance due to him or her by being partially exempted from inheritance tax, even totally exempted as regards acquisitions of minor importance within the family.
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