Judgment of the Court (Second Chamber) of 17 January 2008. # Theodor Jäger v Finanzamt Kusel-Landstuhl. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Free movement of capital - Articles 73b and 73d of the EC Treaty (now Articles 56 EC and 58 EC) - Inheritance tax - Valuation of assets forming part of the estate - Agricultural and forestry assets in another Member State - Less favourable method of valuation of assets and calculation of the tax payable. # Case C-256/06.
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