WHAT'S GOING ON IN ... - NETHERLANDS: IS THE CREDIT SYSTEM IN JEOPARDY AND IS HARMONIZATION OF EU INHERITANCE TAXES AHEAD? The author comments 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.
| Year of publication: |
2003
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| Authors: | Betten, Rijkele |
| Published in: |
European taxation : official journal of the Confédération Fiscale Européenne. - Amsterdam : Bureau, ISSN 0014-3138, ZDB-ID 2042150. - Vol. 43.2003, 4, p. 136-139
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