Advocate general Mengozzi has given an opinion in the case Welte on the inheritance tax.

Mengozzi proposes the the Court should reply as follows: Articles 56 EC, 57 EC and 58 EC are to be interpreted as precluding national legislation on inheritance tax under which, in cases where land situated within that Member State is acquired through inheritance by a non-resident person, that person is entitled to a tax-free amount of EUR 2 000, whereas a tax-free amount of EUR 500 000 would have been granted if, at the time of the death, the deceased or the acquirer had resided in that Member State.

AG CJ No. C-181/12, 12 June 2013


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Schenk- en erfbelasting

H&I: Previews


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