The ECJ's decision in the senior engineering investments BV case

• Autores: Raf Bogaerts
• Localización: European taxation, ISSN 0014-3138, Vol. 47, Nº. 1, 2007, págs. 25-29
• Idioma: inglés
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• Resumen

  • In this article, the author considers the European Court of Justice judgment in the Senior Engineering Investments BV case. The case concerned Netherlands capital duty and, despite the fact that this duty was abolished with effect from 1 January 2006, the case remains relevant in respect of the levying of capital duty in other member states.