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.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
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