European Union – Freedom of movement. The Court of Justice of the European Union made a preliminary ruling concerning the interpretation of art 56(1) EC. The request had been made in proceedings brought by F.E. Familienprivatstiftung Eisenstadt (Eisenstadt) against the decision of the Austrian Independent Finance Tribunal, External Section, Vienna, that had refused Eisenstadt the right to have gifts paid to beneficiaries resident in other member states taken account of in calculating a tax to which Eisenstadt had been subject in respect of the 2001 and 2002 assessment periods.