Inheritance tax : professional sports club viewed as a public benefit

Journal
Author
Betten, R.
Country
Netherlands
Published Date
Issue
European Taxation 2004 (Volume 44), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Discusses a decision on whether a professional football club could be considered an institute for the public benefit that qualifies for application of the 11 % flat inheritance tax rate.