Opinion of Advocate General Wathelet in the case Feilen.

The free movement of capital guaranteed by Article 63(1) TFEU, combined with Article 65 TFEU, does not preclude legislation of a Member State which, in the event of a bequest to a person falling within a particular tax class, provides for a reduction in inheritance tax if the estate contains an asset which, in the previous ten years, has already been bequeathed to a beneficiary falling within the same tax class and that previous inheritance was subject to inheritance tax in that same Member State, whereas it provides for no such reduction if the previous inheritance gave rise to the imposition of inheritance tax only in another Member State.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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