Requirements for the cross border inheritance of agricultural property:
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Date
2022
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Publisher
CEDR - Magyar Agrárjogi Egyesület
Abstract
Regulation 650/2012/EU does not substantially affect the powers of Member States with regard to the inheritance of agricultural property, but Member States are not exempted from the EU control mechanism on fundamental economic freedoms in this area. Article 345 of TFEU, according to settled practice, prevails as private autonomy which, in principle, may not extend to national rules on the succession of agricultural property. Most of the CJEU
decisions in this area concern to inheritance duties, where the CJEU exercises special control. The practice developed by the CJEU in the case of other real estate operations in the Member States may apply to the rules of the Member States on the succession of agricultural real estate, taking into account that, in addition to the free movement of capital and property rights guaranteed by Article 17 of the Charter, in the legal developments in the KOB Sia case the freedom of establishment and Directive 2006/123 may be applied in certain circumstances.