ECJ Freedom of establishment – Free movement of capital – Direct taxation – Inheritance tax – Conditions for the calculation of the tax – Acquisition through inheritance of a shareholding, as sole shareholder, in a capital company established in a third country – National legislation excluding shareholdings in such companies from tax advantages
Cunha Rodrigues P
[2012] EUECJ C-31/11 – O
Bailii
European
Citing:
Opinion – Scheunemann v Finanzamt Bremerhaven ECJ 20-Mar-2012
ECJ Fundamental freedoms – Delimitation – Freedom of establishment – Article 49 TFEU – Free movement of capital – Article 63 TFEU – Inheritance tax – Acquisition by inheritance of a shareholding, forming part of . .
Lists of cited by and citing cases may be incomplete.
European, Inheritance Tax, Company
Updated: 11 November 2021; Ref: scu.466287