ECJ Judgment – Failure to fulfill obligations – Free movement of capital – Articles 21 TFEU and 63 TFEU – EEA Agreement – Articles 28 and 40 – Tax on inheritance and gift – Division of fiscal powers – Discrimination between residents and non-residents – Discrimination based the location of the property – Burden of proof
C-127/12, [2014] EUECJ C-127/12
Bailii
European
Updated: 20 December 2021; Ref: scu.536391