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Missionswerk Werner Heukelbach eV v État Belge

In Missionswerk Werner Heukelbach eV v État Belge (ECJ Case C-25/10) a Belgian woman died in 2004 leaving her estate to a German religious organisation (M). The Belgian tax authorities imposed succession duties (broadly equivalent to inheritance tax) at 80%. If M had been established in Belgium duties would have been charged at only 7%. M appealed contending that the relevant legislation contravened what is now Article 63 of the TFEU. The case was referred to the ECJ which accepted M’s contentions holding that Article 63 ‘precludes legislation of a Member State which reserves application of succession duties at the reduced rate to non-profit-making bodies which have their centre of operations in that Member State or in the Member State in which at the time of death the deceased actually resided or had his place of work or in which he...

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