Judgment of the Court of Justice in the case Welte.

Articles 56 EC and 58 EC must be interpreted as precluding legislation of a Member State relating to the calculation of inheritance tax which provides that, in the event of inheritance of immovable property in that State, in a case where, as in the main proceedings, the deceased and the heir had a permanent residence in a third country, such as the Swiss Confederation, at the time of the death, the tax-free allowance is less than the allowance which would have been applied if at least one of them had been resident in that Member State at that time.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


Gerelateerde artikelen