Action in the case Commission v Germany.

Arguments of the Commission: The taxation of inheritances and gifts is mitigated under German law by relatively high tax-free allowances, particularly in the case of inheritances and gifts between spouses, between parents and children and between certain relatives. These high tax-free allowances are, however, applicable only if Germany exercises an unrestricted right to tax whereas only a low, flat-rate tax-free allowance is applicable if the right to tax is restricted. According to the criteria which the Court of Justice set out in Mattner , those rules are incompatible with Article 63 TFEU.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Schenk- en erfbelasting

H&I: Previews


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