The Court of Justice has given a judgment in the case Commission v Germany.
Germany has failed to fulfil its obligations under Article 63 TFEU, by adopting and retaining provisions under which only a low tax-free allowance is granted when inheritance and gift tax are applied to immoveable property situated in Germany if the donor or the deceased person and the acquiring party were resident in another Member State at the time of the inheritance or gift, whereas a considerably higher tax-free allowance is granted if at least one of the two parties concerned was resident in Germany at that time. 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Schenk- en erfbelasting

H&I: Previews


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