Brussels, 26/09/2013 (Agence Europe) - On Thursday 26 September, the European Commission sent Belgium to the European Court of Justice over discriminatory measures on inheritance and Poland over reduced-rate VAT for medical and fire equipment. Neither country replied to the Reasoned Opinions sent to them in April 2012 and January 2013 respectively (see EUROPE 10603 and 10771). In calculating inheritance tax, legislation in the French-speaking part of Belgium (Wallonia) stipulates a number of choices for shares so that heirs can choose the best one (usually the cheapest), but only for shares quoted on the Belgian stock exchange. Shares on stock markets in other countries of the European Economic Area are only valued as at the date of death, no other options being available. The Commission says this lack of choice is discrimination and a restriction on free circulation to the extent that it can discourage Belgian residents from investing in foreign shares because there would be more inheritance tax to pay on them. Poland: By levying a reduced-rate of VAT on medical equipment in general (like devices used in hospitals) rather than simply for the disabled, and also reduced-rate VAT on household cleaning fluids and cosmetics, rather than simply pharma products; and also on fire extinguishers and other anti-fire equipment, Poland has overstepped what is allowed under EU rules on reduced-rate VAT. (FG/transl.fl)