Court of Justice of the European Union · EU
Judgment of the Court (Fifth Chamber) of 21 December 2021.#XY v Finanzamt V.#Reference for a preliminary ruling – Free movement of capital – Articles 63 and 65 TFEU – National legislation on inheritance tax – Immovable property situated on national territory – Limited tax liability – Different treatment of residents and non-residents – Right to an allowance on the taxable value – Proportionate reduction in the case of limited tax liability – Liabilities arising from reserved portions – No deduction in the case of limited tax liability.#Case C-394/20.
- Identifier
- CELEX 62020CJ0394_RES
- Status
- decided
- Decided
- 21 December 2021
- Official source
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62020CJ0394_RES
- Source provider
- eurlex
- Retrieved
- 2026-08-27T09:55:55.322Z
Identifier
- CELEX: 62020CJ0394_RES
Direct relationships
No labelled cross-repository relations yet.