Court of Justice 13 March 2008, C-43/07 (D. M. M. A. Arens-Sikken v Staatssecretaris van Financiën.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. By three questions referred for a preliminary ruling by order of 12 January 2007, the Hoge Raad der Nederlanden (Netherlands) essentially wishes to ascertain whether the Dutch legislation relating to the taxation of inheritance is compatible with Articles 56 EC and 58 EC on the free movement of capital.