ECJ Opinion – Free movement of capital – Articles 56 EC, 57 EC and 58 EC – Inheritance tax – Deceased and heir resident in Switzerland – Direct investment – Investment in real estate – Standstill clause – Justification
Mengozzi AG
C-181/12, [2013] EUECJ C-181/12
Bailii
European
Cited by:
Opinion – Yvon Welte v Finanzamt Velbert ECJ 17-Oct-2013
Free movement of capital – Articles 56 EC to 58 EC – Inheritance tax – Deceased person and heir resident in a third country – Estate – Immovable property located in a Member State – Right to an allowance against the taxable value – Different . .
Lists of cited by and citing cases may be incomplete.
Inheritance Tax
Updated: 04 January 2022; Ref: scu.511019
