Judgment of the Court of Justice in the case Commission v Greece.

By the adoption and retention in force of legislation which provides that a preferential inheritance tax rate for bequests of which the beneficiaries are non-profit-making bodies established in other Member States of the EU/EEA is subject to a condition of reciprocity, Greece has failed to fulfil its obligations under Article 63 TFEU and Article 40 of the EEA Agreement.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Schenk- en erfbelasting

H&I: Previews


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