https://www.aldeparty.eu/news/reynders-rule-law-must-be-upheld-even-times-crisis
https://www.intergencommission.org/wp-content/uploads/2018/05/IC-inheritance-tax.pdf
https://ec.europa.eu/info/sites/info/files/2019-09-10-assessment-of-eu-fiscal-rules_en.pdf
https://curia.europa.eu/jcms/upload/docs/application/pdf/2022-12/cp220205en.pdf