European Union. Inheritance and gift tax and EC fundamental freedoms - German Federal Tax Court rules on different valuation methods for foreign and domestic real estate

• Autores: Eva Burgstaller, Katharina Haslinger
• Localización: European taxation, ISSN 0014-3138, Vol. 45, Nº. 8, 2005, págs. 315-322
• Idioma: inglés
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• Resumen

  • With cases now being referred to the ECJ on inheritance and gift tax, the German Federal Court may well have to deal with several unclear questions, including those relating to valuation methods in the German case in question, that have accumulated over the years. The authors examine the issues involved and suggest various solutions.