Analysis of ECJ case law on discriminatory treatment of cross-border inheritance tax
Recently, the European Commission has launched a package which deals with issues of double taxation and discriminatory tax treatment in the area of inheritance and estate tax. In the paper the Commission discusses ten cases in which the European Court of Justice examined the inheritance tax rules o...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Comenius University in Bratislava, Faculty of Law
2017-10-01
|
| Series: | Bratislava Law Review |
| Subjects: | |
| Online Access: | https://blr.flaw.uniba.sk/index.php/BLR/article/view/66 |