CJCE : conclusions de l'avocat général à une question préjudicielle relative à l'imposition des successions
| Auteur | Legal News |
Une cour d'appel belge saisit la Cour de justice des communautés européennes d'une question à titre préjudiciel. Elle souhaiterait savoir si la législation belge relative à l'imposition des successions est compatible avec les articles 56 et 58 CE relatifs à la libre circulation des capitaux et avec les articles 12, 17 et 18 CE relatifs à la liberté, pour les ressortissants de l'Union, d'établir leur résidence dans un autre Etat membre. Dans ses conclusions présentée le 13 mars 2008, l'avocat général a considéré que "les dispositions du traité relatives à la libre circulation des capitaux s'opposent à une législation d'un État membre telle que celle en cause dans la procédure au principal qui prévoit, aux fins de la détermination de l'assiette imposable de l'impôt dû sur l'acquisition par voie de succession d'un bien immeuble situé sur le territoire de cet...
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