Court of Justice 30 October 2025, Case C-321/24, Attal et Associés: Judgment of the Court (First Chamber) of 30 October 2025 (request for a preliminary ruling from the tribunal judiciaire de Paris – France) – BC v SCP Attal et Associés (Reference for a preliminary ruling – Free movement of capital – Article 63(1) TFEU – Succession – Mandatory use of a notary for the purpose of drawing up a declaration of succession in a Member State other than that in which the succession was opened – Legislation of that Member State providing that that notary’s fees are calculated on the basis of the total gross assets of the estate – Parallel exercise by the Member States of their powers of taxation – No restriction on the free movement of capital)

Also known as