Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

Inheritance Taxes and European Union Law: A Case Law to Be Inherited?

Inheritance Taxes and European Union Law: A Case Law to Be Inherited? Inheritance taxes are direct taxes that are levied upon the death of a person. As direct taxes, they are closely connected to the fiscal sovereignty of Member States, falling within their competence. However, these taxes can set serious obstacles to the functioning of the internal market while the absence of appropriate ways of relieving cumulative taxation of inheritances may lead to levels of taxation that are appreciably higher than those applicable in situations that are purely internal to one or other of the Member States involved. At this article, the case law of European Court of Justice concerning inheritance taxes will be reviewed and commented on, including the most recent decisions of ECJ, while there will be an extensive presentation of the double taxation problem, caused by the application of inheritance taxes by two or more Member States. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

Inheritance Taxes and European Union Law: A Case Law to Be Inherited?

EC Tax Review , Volume 23 (6) – Dec 1, 2014

Loading next page...
 
/lp/kluwer-law-international/inheritance-taxes-and-european-union-law-a-case-law-to-be-inherited-aWIjujuhAb
Publisher
Kluwer Law International
Copyright
Copyright © Kluwer Law International
ISSN
0928-2750
Publisher site
See Article on Publisher Site

Abstract

Inheritance taxes are direct taxes that are levied upon the death of a person. As direct taxes, they are closely connected to the fiscal sovereignty of Member States, falling within their competence. However, these taxes can set serious obstacles to the functioning of the internal market while the absence of appropriate ways of relieving cumulative taxation of inheritances may lead to levels of taxation that are appreciably higher than those applicable in situations that are purely internal to one or other of the Member States involved. At this article, the case law of European Court of Justice concerning inheritance taxes will be reviewed and commented on, including the most recent decisions of ECJ, while there will be an extensive presentation of the double taxation problem, caused by the application of inheritance taxes by two or more Member States.

Journal

EC Tax ReviewKluwer Law International

Published: Dec 1, 2014

There are no references for this article.