Judgment of the Court of Justice in the case Feilen.

Articles 63(1) TFEU and 65 TFEU do not preclude legislation of a Member State, such as that at issue in the main proceedings, which provides for a reduction in inheritance tax in the case of inheritance by persons within a particular tax class where the estate includes assets that had already been acquired, by way of inheritance, by persons within that tax class during the 10 years prior to the acquisition, on condition that inheritance tax was levied in that Member State in respect of that earlier acquisition. 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Schenk- en erfbelasting

H&I: Previews


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