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

• Autores: Rijkele Betten
• Localización: European taxation, ISSN 0014-3138, Vol. 43, Nº. 4, 2003, págs. 136-139
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • 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.