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Huijbrechts Belgian inheritance tax rules successfully challenged before the CJEU Tom O'Shea

By: O'Shea, Tom.
Material type: ArticleArticlePublisher: 2019Subject(s): HERENCIA | IMPUESTOS | BÉLGICA | INCUMPLIMIENTO DEL DERECHO COMUNITARIO | MOVIMIENTO DE CAPITALES | UNION EUROPEA | JURISPRUDENCIA In: Tax Notes International v. 93, n. 11, March 18, p. 1195-1203Summary: 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.
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OP 138-Bis/2019/93/11-4 (Browse shelf) Available OP 138-Bis/2019/93/11-4

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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.

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