Judgment of the Court (Second Chamber) of 15 September 2011.
Olivier Halley, Julie Halley and Marie Halley v Belgische Staat.
Reference for a preliminary ruling: Rechtbank van eerste aanleg te Leuven - Belgium.
Direct taxation - Free movement of capital - Article 63 TFEU - Inheritance tax on registered shares - Limitation period for the valuation of shares in non-resident companies longer than that applicable for resident companies - Restriction - Justification.
Case C-132/10.
Reports of Cases
2011 I-08353
Links to the texts
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Autres Liens |
Judgment
ECLI:EU:C:2011:586 |
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