European Union/Netherlands: The Barbier case

• Autores: Frans Sonneveldt
• Localización: European taxation, ISSN 0014-3138, Vol. 44, Nº. 6, 2004, págs. 284-286
• Idioma: inglés
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• Resumen

  • A recent ECJ decision has drawn attention to some of the EC ramifications of gift and inheritance taxes. The author discusses the case in the context of EU-wide developments in estate planning.