Citaat | Parket bij de Hoge Raad 30 september 2013

Onder 6.1 Parket bij de Hoge Raad 30 september 2013

Een alinea uit Parket bij de Hoge Raad 30 september 2013, ECLI:NL:PHR:2013:863.

In the present case, Article 6 of Presidential Decree no. 637 of 1972 pursued the legitimate aim of placing a higher fiscal pressure on more substantial estates, in accordance with the principle of progressiveness of taxation, which is adopted in a large number of the Member States of the Council of Europe. Moreover, the difference of treatment complained of was a mere consequence of the choice made by the Italian Parliament of assessing tax rates on the estate as a whole, and not on the heirs' individual assets. In this context, it is to be recalled that systems of taxation inevitably differentiate between different groups of taxpayers and that the implementation of any taxation system creates marginal situations (...).

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