Foreign-Located Immovable Property Protected against Discriminatory Taxation of Cross-Border Inheritance: Comments on the Huijbrechts Decision (Case C-679/17)

Abstract

In this article, the author discusses ECJ case law on the compatibility of domestic taxes on gifts and inheritances with the fundamental freedoms, in particular the recent decision in Huijbrechts (Case C-679/17), which dealt with allegedly discriminatory Belgian inheritance tax provisions in an intra-European scenario. The analysis shows the particularities of the case in light of existing ECJ case law and its impact in relation to third countries.