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 treatment of residents and non-residents
M Ilesic P
[2013] EUECJ C-181/12, ECLI:EU:C:2013:662
Bailii
Citing:
Opinion – Yvon Welte v Finanzamt Velbert ECJ 12-Jun-2013
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 – . .
Lists of cited by and citing cases may be incomplete.
Inheritance Tax, European
Updated: 29 December 2021; Ref: scu.545150