ECJ Judgment – Failure to fulfill obligations – Free movement of capital – Articles 63 TFEU and 40 of the EEA Agreement – Transfer taxes for free – Disclaimer – Bequests and donations – Difference in treatment – organizations located in another Member State – Lack of agreement bilateral tax
C-485/14, [2015] EUECJ C-485/14, ECLI:EU:C:2015 506
Bailii
European
Updated: 03 January 2022; Ref: scu.550982