The Resource Is the credit system in jeopardy and is harmonization of EU inheritance taxes ahead?

Is the credit system in jeopardy and is harmonization of EU inheritance taxes ahead?

Label
Is the credit system in jeopardy and is harmonization of EU inheritance taxes ahead?
Title
Is the credit system in jeopardy and is harmonization of EU inheritance taxes ahead?
Creator
Subject
Language
eng
Summary
Commentary on a recent decision of the Lower Court of 's-Hertogenbosch in which it was held that the levying of inheritance tax on emigrants on the basis of the nationality fiction is in conflict with EC law
Citation source
In: European taxation. - Amsterdam. - Vol. 43 (2003),
http://library.link/vocab/creatorName
Betten, R
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • credit method
  • inheritance tax
  • case law
Label
Is the credit system in jeopardy and is harmonization of EU inheritance taxes ahead?
Instantiates
Publication
Label
Is the credit system in jeopardy and is harmonization of EU inheritance taxes ahead?
Publication

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