comm_germanyECJ1409
ECJ (Judgment) Failure to fulfill obligations – Article 63 TFEU – Free movement of capital – Tax on gifts and estates – National legislation providing for a higher deduction if the deceased at his death, the donor or recipient residing in the territory of the Member State – Purpose of infringement proceedings – Restriction – Justification
Ilesic P
C-211/13, [2014] EUECJ C-211/13
Bailii
European, Inheritance Tax
Updated: 11 November 2021; Ref: scu.536447
