Rules for limited inheritance tax liability only in part com ...
According to the decision of the European Court of Justice (ECJ), the different inheritance tax allowances in the case of unlimited and limited tax liability is in line with EU law, specifically it is not in breach of the free movement of capital. However, the refusal of the German tax office to deduct liabilities linked to the inheritance in the case of limited tax liability is not compatible with EU law.
Categories: European Court of Justice
Keywords: limited inheritance tax liability, inher ...
