Staatssecretaris van Economische Zaken, Staatssecretaris van Financien v Q: ECJ 18 Dec 2014

ECJ Judgment – Reference for a preliminary ruling – Free movement of capital – Tax legislation – Gift tax – Exemption in respect of an ‘estate’ – No exemption in respect of property situated in the territory of another Member State

Judges:

R. Silva de Lapuerta, P

Citations:

C-133/13, [2014] EUECJ C-133/13, ECLI:EU:C:2014:2460

Links:

Bailii

Jurisdiction:

European

European

Updated: 17 July 2022; Ref: scu.540332