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Court of Justice of the European Union · Judgment

C-11/07Hans Eckelkamp and Others v Belgische Staat

Decided
2008-09-11
ECLI
ECLI:EU:C:2008:489
CELEX
62007CJ0011
Finality
Final, the decision cannot be appealed

The court's own keywords

Free movement of capital - Articles 56 EC and 58 EC - Inheritance tax - National rules concerning the assessment of duties on the transfer of immovable property which do not allow for mortgage-related charges relating to the immovable property to be deducted from the value of that property on the ground that, at the time of death, the person whose estate is being administered was residing in another Member State - Restriction - Justification - None.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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