C-67/08Margarete Block v Finanzamt Kaufbeuren

Domstolens egne nøkkelord

Free movement of capital - Articles 56 EC and 58 EC - Inheritance tax - National rules not allowing inheritance tax in respect of capital claims, paid by an heir in one Member State, to be credited against inheritance tax payable in another Member State where the owner of the assets was resident at the time of death - Double taxation - Restriction - None.

Tolker