O'Shea, Tom
Huijbrechts Belgian inheritance tax rules successfully challenged before the CJEU / Tom O'Shea .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author discusses a Court of Justice of the European Union holding that Belgian inheritance tax rules violated EU rules on the free movement of capital.
HERENCIA
IMPUESTOS
BÉLGICA
INCUMPLIMIENTO DEL DERECHO COMUNITARIO
MOVIMIENTO DE CAPITALES
UNION EUROPEA
JURISPRUDENCIA
Tax Notes International 1048-3306 v. 93, n. 11, March 18, p. 1195-1203
Huijbrechts Belgian inheritance tax rules successfully challenged before the CJEU / Tom O'Shea .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author discusses a Court of Justice of the European Union holding that Belgian inheritance tax rules violated EU rules on the free movement of capital.
HERENCIA
IMPUESTOS
BÉLGICA
INCUMPLIMIENTO DEL DERECHO COMUNITARIO
MOVIMIENTO DE CAPITALES
UNION EUROPEA
JURISPRUDENCIA
Tax Notes International 1048-3306 v. 93, n. 11, March 18, p. 1195-1203