The Resource Foreign-located immovable property protected against discriminatory taxation of cross-border inheritance : comments on the Huijbrechts decision (Case C-679/17)

Foreign-located immovable property protected against discriminatory taxation of cross-border inheritance : comments on the Huijbrechts decision (Case C-679/17)

Label
Foreign-located immovable property protected against discriminatory taxation of cross-border inheritance : comments on the Huijbrechts decision (Case C-679/17)
Title
Foreign-located immovable property protected against discriminatory taxation of cross-border inheritance : comments on the Huijbrechts decision (Case C-679/17)
Creator
Subject
Language
eng
Summary
In this article, the author discusses ECJ case law on the compatibility of domestic taxes on gifts and inheritances with the fundamental freedoms, in particular the recent decision in Huijbrechts (Case C-679/17), which dealt with allegedly discriminatory Belgian inheritance tax provisions in an intra-European scenario. The analysis shows the particularities of the case in light of existing ECJ case law and its impact in relation to third countries
Citation source
In: European taxation. - Amsterdam. - Vol. 59 (2019), no. 7 ; p. 320-330
http://library.link/vocab/creatorName
Szczepański, J.K
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • immovable property
  • inheritance tax
  • exemption
  • discrimination
  • fundamental freedoms
  • comparability test
  • justification
  • proportionality
  • third countries (EU)
  • grandfather clause
Label
Foreign-located immovable property protected against discriminatory taxation of cross-border inheritance : comments on the Huijbrechts decision (Case C-679/17)
Instantiates
Publication
Label
Foreign-located immovable property protected against discriminatory taxation of cross-border inheritance : comments on the Huijbrechts decision (Case C-679/17)
Publication

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