Judgment of the Court (Third Chamber) of 23 February 2006.

Heirs of M. E. A. van Hilten-van der Heijden v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen.

Reference for a preliminary ruling: Gerechtshof te 's-Hertogenbosch - Netherlands.

Capital movements - Article 73B(1) of the EC Treaty (now Article 56(1) EC) - Inheritance tax - Legal fiction that a national of a Member State who dies within ten years of ceasing to reside in that Member State is deemed to have been resident there at the time of his death - Non-member State.

Case C-513/03.

Reports of Cases

2006 I-01957