ECJ Direct taxation – Free movement of capital – Inheritance tax – Legacies in favour of non-profit-making bodies – Refusal to apply a reduced rate where those bodies have their centre of operations in a Member State other than that in which the deceased had actually lived or worked – Restriction – Justification.
C-25/10, [2011] EUECJ C-25/10
Bailii
European
Inheritance Tax
Updated: 02 November 2021; Ref: scu.430215
