Feilen v Finanzamt Fulda

European Union – Tax. The Court of Justice of the European Union held that arts 63(1) and 65 of the Treaty on the Functioning of the European Union did not preclude legislation of a member state which provided for a reduction in inheritance tax in the case of inheritance by persons within a particular class where the estate included assets that had already been acquired, by way of inheritance, by persons within that tax class during ten years prior to the acquisition, on condition that inheritance tax was levied in that member state in respect of that earlier acquisition.

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