Frans Sonneveldt gives an overview of the 18 CJEU judgments on inheritance and gift tax, explaining the context and developments over the last 20 years. Key topics include the deductibility of liabilities, tax free allowances and valuation.
e-Presentation | April 2024 | Learning time: 32 minutes
e-Presentation by Prof. dr. Frans Sonneveldt is counsel at Mazars Private Clients Tax Consultants in The Hague and a professor at Leiden University.