The Barbier case

Journal
Author
Sonneveldt, F.
Country
European Union; Netherlands
Published Date
Issue
European Taxation 2004 (Volume 44), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

A recent ECJ decision has drawn attention to some of the EC ramifications of gift and inheritance taxes. The author discusses the case in the context of EU-wide developments in estate planning.