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 the private assets of the testator, as sole shareholder in a capital company with its registered office in a third country – Provision of national law providing tax advantages for companies having their registered office or principal place of business in the national territory

A-G Trstenjak
C-31/11, [2012] EUECJ C-31/11
Cited by:
OpinionScheunemann v Finanzamt Bremerhaven ECJ 19-Jul-2012
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 . .

Lists of cited by and citing cases may be incomplete.

European, Inheritance Tax, Company

Updated: 01 November 2021; Ref: scu.463192