ECJ Judgment – Failure of a Member State to fulfil obligations – Taxation – Free movement of capital – Article 63 TFEU – Article 40 of the EEA Agreement – Inheritance tax – Legislation of a Member State providing for an exemption from inheritance tax relating to the primary residence on condition that the heir is permanently resident in that Member State – Restriction – Justification
C-244/15, [2016] EUECJ C-244/15, ECLI:EU:C:2016:359
Bailii
European
Updated: 17 January 2022; Ref: scu.564870
