The Resource Re X Charity : No 43126

Re X Charity : No 43126

Label
Re X Charity : No 43126
Title
Re X Charity : No 43126
Contributor
Subject
Language
eng
Summary
Judgment by the Dutch Hoge Raad dated 21 March 2008. It was held that a provision which applies a higher rate of taxation to a legacy to a charity established in another Member State infringes European Union law and cannot be justified
Citation source
In: International tax law reports. - London. - Vol. 10 (2008),
Geographic coverage
  • European Union
  • Europe
Language note
  • English
  • Dutch
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • case law
  • EU law
  • inheritance tax
  • charities, donations to
  • trust
  • fundamental freedoms
Label
Re X Charity : No 43126
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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