The Court of Justice has given a judgment in the case Commission v Greece.

The Court declares that, by enacting and maintaining in force legislation which provides for an exemption from inheritance tax relating to the primary residence, which applies solely to nationals of EU Member States who are resident in Greece, Greece has failed to fulfil its obligations under Article 63 TFEU and under Article 40 of the Agreement on the European Economic Area of 2 May 1992.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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