The heirs of H Barbier v Inspecteur van de Belastingdienst Particulieren/Ondernemingen buitenland te Heerlen: ECJ 11 Dec 2003

ECJ Judgment – Interpretation of Articles 48 and 52 of the EEC Treaty (subsequently Articles 48 and 52 of the EC Treaty, now, after amendment, Articles 39 EC and 43 EC), Article 67 of the EEC Treaty (subsequently Article 67 of the EC Treaty, repealed by the Treaty of Amsterdam), Articles 6 and 8a of the EC Treaty (now, after amendment, Articles 12 EC and 18 EC) – Directives 88/361/EEC and 90/364/EEC – Inheritance tax – Requirement of cross-border economic activity – Prohibition of discrimination on the basis of Member State of residence.

Citations:

C-364/01, [2003] EUECJ C-364/01

Links:

Bailii

Jurisdiction:

European

Inheritance Tax

Updated: 08 June 2022; Ref: scu.189880