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
Links to the texts
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Curia |
EUR-Lex |
Judgment
ECLI:EU:C:2006:131 |
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Opinion
ECLI:EU:C:2005:416 |
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