Attal and Associés

Provisional text OPINION OF ADVOCATE GENERALCAMPOS SÁNCHEZ-BORDONAdelivered on 22 May 2025 (1)Case C‑321/24 BCv SCP Attal et Associés(Request for a preliminary ruling from the tribunal judiciaire de Paris (Court of Paris, France))( Preliminary ruling proceedings – Article 63(1) TFEU – Free movement of capital – Restriction – Succession – Declaration of succession – Calculation of notary’s remuneration – Estate consisting of assets situated in two Member States – Article 65(1)(a) TFEU – Tax law provision – Article 65(1)(b) TFEU – Measures to prevent tax infringements and to lay down a procedure for the declaration of capital movements for the purposes of administrative or statistical information )1.        In the dispute which has given rise to this reference for a preliminary ruling, the heir (who is resident in France) of a person who died in Belgium, where that person had her habitual residence and whose estate consists of assets in Belgium and France, has contested the remuneration of the French notary who assisted with the declaration of succession lodged in France.2.        The Member State in which the succession is being dealt with is Belgium and a Belgian notary drew up the declaration of succession in that country in respect of the entire estate. The heir argues that the French notary’s remuneration may not be calculated on the basis of all the assets but only the share of the assets of the estate situated in France. Otherwise, there would be an unjustified double...