Access the full text.
Sign up today, get DeepDyve free for 14 days.
References for this paper are not available at this time. We will be adding them shortly, thank you for your patience.
A movement of relocation, or rather a geographical dispersion of people and assets, is increasingly appearing within the European borders, as well as beyond them. Recent studies have shown that many legal and practical obstacles deter European Union (EU) citizens from actually exercising their freedom to move across borders within the EU. Especially, several indicators prove that some difficulties still remain in the practice of inheritance in cross-border situations. In respect of taxation, the problems consist mainly of double taxation and discriminatory tax treatment. These last ten years, the legislation of the Member States has progressively complied with EU law requirements and the difference of treatment between residents and non-residents is beginning to disappear completely. Today, the most important obstacles to the free movement of European citizens are due to the risk of double taxation of inheritances by several Member States. In this respect, the Court of Justice is powerless since its power of interpretation does not allow it to arbitrate between the Member States' taxation powers. Aware of this problem, the European Commission has recently adopted a set of measures destined to improve the coordination between the states legislations in order to fight the double taxation on inheritances.
EC Tax Review – Kluwer Law International
Published: Apr 1, 2012
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.