| 000 | 01144nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c140525 _d140525 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220711132942.0 | ||
| 007 | ta | ||
| 008 | 190429t2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_952007 _aO'Shea, Tom |
|
| 245 | 0 |
_aHuijbrechts _bBelgian inheritance tax rules successfully challenged before the CJEU _c Tom O'Shea |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_950219 _aHERENCIA |
|
| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 650 | 4 |
_932312 _aBÉLGICA |
|
| 650 | 4 |
_aINCUMPLIMIENTO DEL DERECHO COMUNITARIO _953911 |
|
| 650 | 4 |
_aMOVIMIENTO DE CAPITALES _947812 |
|
| 650 | 4 |
_948644 _aUNION EUROPEA |
|
| 650 | 4 |
_947570 _aJURISPRUDENCIA |
|
| 773 | 0 |
_9160200 _oOP 138-Bis/2019/93/11 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 93, n. 11, March 18, p. 1195-1203 |
|
| 942 | _cART | ||