Is the credit system in jeopardy and is harmonization of EU inheritance taxes ahead?

Journal
Betten, R.
Netherlands
European Taxation 2003 (Volume 43), No. 4
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Commentary on a recent decision of the Lower Court of 's-Hertogenbosch in which it was held that the levying of inheritance tax on emigrants on the basis of the nationality fiction is in conflict with EC law.