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Limitation period dispute

23 September 2011
Issue: 4323 / Categories: Tax cases
Halley and others v Belgische Staat, European Court of Justice

The Belgian referring court requested a preliminary ruling from the Court of Justice of the European Union in respect of inheritance tax payable on registered shares in a company whose centre of effective management was not in Belgium.

Specifically was Article 63 of the Treaty on the Functioning of the European Union to be interpreted as precluding legislation allowing for different limitation periods for the valuation of registered shares according to whether or not the centre of effective management of the company in which the deceased was a shareholder was situated in the same member state?

The court said article 63 did preclude domestic legislation that provided for a limitation period of ten years for the valuation of registered shares in a company whose centre of effective management was established in another member state while the same limitation period was two years...

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