Judgment of the Court (Second Chamber) of 10 February 2011.
Missionswerk Werner Heukelbach eV v Belgian State.
Reference for a preliminary ruling: Tribunal de première instance de Liège - Belgium.
Direct taxation - Free movement of capital - Inheritance tax - Legacies in favour of non-profit-making bodies - Refusal to apply a reduced rate where those bodies have their centre of operations in a Member State other than that in which the deceased had actually lived or worked - Restriction - Justification.
Case C-25/10.
Reports of Cases
2011 I-00497
Links to the texts
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Curia |
EUR-Lex |
Autres Liens |
Judgment
ECLI:EU:C:2011:65 |
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