Foreign-Located Immovable Property Protected against Discriminatory Taxation of Cross-Border Inheritance: Comments on the Huijbrechts Decision (Case C-679/17)

In this article, the author discusses ECJ case law on the compatibility of domestic taxes on gifts and inheritances with the fundamental freedoms, in particular the recent decision in Huijbrechts (Case C-679/17), which dealt with allegedly discriminatory Belgian inheritance tax provisions in an intra-European scenario. The analysis shows the particularities of the case in light of existing ECJ case law and its impact in relation to third countries.