New publication: "Tax treatment of acquisition of shares in a capital company established in another MS or in a third state: freedom of establishment or free movement of capital?"

My article on the issue of which freedom applies in case of inheritance of shares in a capital company established in a third country is now published in issue 1497 (A' September 2012) of the Bulletin of Tax Legislation (Deltion Forologikis Nomothesias) (in Greek).