C-321/24BC v S. C. P. Attal et Associés

Domstolens egne nøkkelord

Reference for a preliminary ruling – Free movement of capital – Article 63(1) TFEU – Succession – Mandatory use of a notary for the purpose of drawing up a declaration of succession in a Member State other than that in which the succession was opened – Legislation of that Member State providing that that notary’s fees are calculated on the basis of the total gross assets of the estate – Parallel exercise by the Member States of their powers of taxation – No restriction on the free movement of capital.

Tolker