H&I 2024/41
BA. EU law precludes German rules on calculation of inheritance tax on property in a third country. Court of Justice
CJ 12-10-2023, C-670/21 (Uitspraak), m.nt. Vassilis Dafnomilis (BA)
- Instantie
Court of Justice of the European Union
- Datum
12 oktober 2023
- Magistraten
A. Arabadjiev, T. von Danwitz, P.G. Xuereb, A. Kumin, I. Ziemele
- Zaaknummer
C-670/21
- Conclusie
Collins
- Noot
Vassilis Dafnomilis
- Roepnaam
BA
- JCDI
JCDI:ADS945857:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Schenk- en erfbelasting / Erfbelasting
Europees belastingrecht / Europese verdragsvrijheden
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 12‑10‑2023
Conclusie, Court of Justice of the European Union, 09‑02‑2023
Beroepschrift, Court of Justice of the European Union, 09‑11‑2021
- Wetingang
Treaty on the Functioning of the EU (TFEU) Article 63, 65
Essentie
Judgment of the Court of Justice in the case BA. Articles 63 to 65 TFEU must be interpreted as precluding legislation of a Member State which provides that, for the purposes of calculating inheritance tax, developed immovable property forming part of personal assets which is located in a non-Member State other than a State which is party to the Agreement on the European Economic Area of 2 May 1992 and is let for residential purposes is assessed at its full market value, whereas property of the same nature which is located within the national territory, in another ... Verder lezen? Log in om dit document te bekijken.