ECJ Capital movements – Article 73B(1) of the EC Treaty (now Article 56(1) EC) – Inheritance tax – Legal fiction that a national of a Member State who dies within ten years of ceasing to reside in that Member State is deemed to have been resident there at the time of his death – Non-member State.
Citations:
C-513/03, [2005] EUECJ C-513/03
Links:
Jurisdiction:
European
European
Updated: 10 July 2022; Ref: scu.238852
