Familienstiftung. National tax rules on family foundations may differentiate between domestic and foreign entities under proportionality principle. Court of Justice

Judgment of the Court of Justice in the case Familienstiftung. Article 40 of the Agreement on the European Economic Area must be interpreted as not precluding national legislation which provides that, for the purposes of the taxation of a transfer of assets to a family foundation, the relationship between the most distantly related beneficiary under the foundation charter and the founder is taken into account only for resident foundations, which are subject to substitute inheritance tax, with the result that a more favourable tax class is applied to these foundations than that applied to foreign family foundations, which are ... Verder lezen? Log in om dit document te bekijken.Verder lezen?