EU & Human Rights

Yvon Welte v Finanzamt Velbert

[2013] EUECJ C18112_OCourt of Justice of the European Union (including the General Court)2013

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“(Free movement of capital – Articles 56 EC, 57 EC and 58 EC – Inheritance tax – Deceased and heir resident in Switzerland – Direct investment – Investment in real estate – Standstill clause – Justifi…”

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