THE NETHERLANDS

Preliminary questions referred to ECJ on Netherlands inheritance tax for nonresidents (Arens-Sikken,C-43/07)

On 12 January 2007 the Netherlands Supreme Court referred three preliminary questions to the ECJ. The question is whether the calculation of Netherlands inheritance tax for non-residents (inheritance transfer tax) on immovable property in the Netherlands is compatible with EC law (free movement of capital, Art. 56 of the EC Treaty).

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