Court of Justice 12 December 2002, C-364/01 (The heirs of H. Barbier v Inspecteur van de Belastingdienst Particulieren/Ondernemingen buitenland te Heerlen.)
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European Union · · · Cited by 3 · 12-12-2002
Opinion of the Advocate-General Opinion of the Advocate-General 1. The Gerechtshof (Regional Court of Appeal) te 's-Hertogenbosch (Netherlands) has referred to the Court for a preliminary ruling five questions regarding taxation of the estate of a person who was a non-resident when he died. I ─ Legal background A ─ Community law 2.
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