Court of Justice 2 October 2014, C‑133/13 (Staatssecretaris van Economische Zaken and Staatssecretaris van Financiën v Q.)
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European Union · · · Cited by 8 · 02-10-2014
OPINION OF ADVOCATE GENERAL KOKOTT delivered on 2 October 2014 ( 1 ) Case C‑133/13 Staatssecretaris van Economische Zaken Staatssecretaris van Financiën v Q (Request for a preliminary ruling from the Raad van State (Kingdom of the Netherlands)) ‛Tax law — Free movement of capital (Article 63(1) TFEU) — National gift tax — Tax benefits for ‘estates’ situated on national territory — Conservation of
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