H&I 2013/166
Welte. German inheritance tax. Different treatment of residents and non-residents violates free movement of capital. Court of Justice
CJ 17-10-2013, C-181/12 (Uitspraak), m.nt. Rens Paternotte (Welte)
- Instantie
Court of Justice of the European Union
- Datum
17 oktober 2013
- Zaaknummer
C-181/12
- Noot
Rens Paternotte
- Roepnaam
Welte
- JCDI
JCDI:ADS88104:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Europees belastingrecht (V)
Europees belastingrecht / Europese verdragsvrijheden
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 17‑10‑2013
Conclusie, Court of Justice of the European Union (Advocate General), 12‑06‑2013
Beroepschrift, Court of Justice of the European Union, 18‑04‑2012
Essentie
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 ... Verder lezen? Log in om dit document te bekijken.