Huijbrechts Belgian inheritance tax rules successfully challenged before the CJEU Tom O'Shea
By: O'Shea, Tom
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Material type: 
ArticlePublisher: 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/2019/93/11-1 Observations on the BEAT proposed regulations' impact on banks | OP 138-Bis/2019/93/11-2 Review of and insights on the IRS transfer pricing examination process | OP 138-Bis/2019/93/11-3 What constitutes State aid? | OP 138-Bis/2019/93/11-4 Huijbrechts | OP 138-Bis/2019/93/1-2 Barbados changed its international financial service laws | OP 138-Bis/2019/93/12 Tax Notes International | OP 138-Bis/2019/93/12-1 U.S. treasury criticism of EU anti-money laundering blacklist shows cracks in financial enforcement |
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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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