I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
2010/C 134/41
Language of the case: Dutch
Applicants
Defendant
Is point 2 of the first paragraph of Article 137 of the Inheritance Tax Code (Wetboek Successierechten), in conjunction with Article 111 of the Inheritance Tax Code, compatible with Articles 26, 49, 63 and 65 of the Treaty on the Functioning of the European Union, given that the limitation period in respect of inheritance tax payable on registered shares is two years where the company’s centre of effective management is in Belgium, but 10 years where the company’s centre of effective management is not in Belgium?