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Court of Justice of the European Union · Judgment

C-25/10Missionswerk Werner Heukelbach eV v Belgian State

Decided
2011-02-10
ECLI
ECLI:EU:C:2011:65
CELEX
62010CJ0025
Finality
Final, the decision cannot be appealed

The court's own keywords

Direct taxation - Free movement of capital - Inheritance tax - Legacies in favour of non-profit-making bodies - Refusal to apply a reduced rate where those bodies have their centre of operations in a Member State other than that in which the deceased had actually lived or worked - Restriction - Justification.

Interprets

    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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