Judgment of the Court (Third Chamber) of 23 February 2006. Heirs of M. E. A. van Hilten-van der Heijden v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen.
C-513/03 • 62003CJ0513 • ECLI:EU:C:2006:131
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