Court of Justice 13 March 2008, C-11/07 (Hans Eckelkamp and Others v Belgische Staat.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. By the question referred for a preliminary ruling by judgment of 9 January 2007, the Hof van Beroep te Gent (Court of Appeal, Ghent) (Belgium) essentially wishes to ascertain whether the Belgian legislation on the taxation of inheritance is compatible with Articles 56 EC and 58 EC on the free movement of capital