Court of Justice of the European Union · Judgment

C‑133/13Staatssecretaris van Economische Zaken and Staatssecretaris van Financiën v Q

Decided: 2014-12-18
ECLI: ECLI:EU:C:2014:2460
CELEX: 62013CJ0133
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Free movement of capital — Tax legislation — Gift tax — Exemption in respect of an ‘estate’ — No exemption in respect of property situated in the territory of another Member State.

Interprets

EUR-Lex The 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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