ECJ: Restriction of partial inheritance tax exemption for le ...
In a most recent decision, the European Court of Justice held that the German inheritance tax regime that distinguishes between assets located in the domestic territory, in a Member State of the European Union or in the EEA or, alternatively, in a third country, is a restriction on the free movement of capital and cannot be justified by overriding reasons relating to the public interest.
Categories: European Court of Justice
Keywords: inheritance tax privilege
