H&I 2010, 7.10
Mattner. Free movement of capital. Calculation of gift tax. Court of Justice (comments by Gladpootjes)
CJ 22-04-2010, BM3196
- Instantie
Court of Justice of the European Union
- Datum
22 april 2010
- Zaaknummer
C-510/08
- LJN
BM3196
- JCDI
JCDI:ADS909364:1
- Vakgebied(en)
Belastingrecht algemeen (V)
Essentie
Mattner. Free movement of capital. Calculation of gift tax. Court of Justice (comments by Gladpootjes)
Samenvatting
Ms Mattner, a German national who has lived in the Netherlands for more than 35 years, acquired by gift from her mother, who is also a German national and has lived in the Netherlands for more than 50 years, a piece of land on which a house had been built in Düsseldorf (Germany), worth EUR 255,000. The Finanzamt claimed gift tax in the amount of EUR 27,929 from Ms Mattner in respect of the gift she had received. That figure was calculated by deducting ... Verder lezen? Log in om dit document te bekijken.