Download This PaperOS ECJ-TF 1/2015 of the CFE on the Decisions of the European Court of Justice in Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13) Concerning Inheritance Taxation
European Taxation, vol. 56, n. 1 (2016)
6 Pages Posted: 20 Aug 2020 Last revised: 17 Oct 2020
Date Written: December 22, 2015
Abstract
This article deals with the decision taken by the Court of Justice of the European Union in September 2014 regarding the compatibility of inheritance taxation with the fundamental freedoms (Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13)).
The authors welcome the outcome of the ECJ's decisions in these two cases on inheritance and gift taxes in light of the free movement of capital and expects the member states to adjust their domestic laws accordingly.
The authors also welcome the initiatives of the Commission in the inheritance and gift taxes field and, since only few bilateral agreements in this area exist, it urges the Commission to propose Union measures and member states to at least adopt unilateral measures to eliminate double taxation in the field of inheritances and gifts.
Keywords: Taxation, Tax law, European taxation
JEL Classification: K33, K34, F13, E62, D78, E62, F02, F23, F42, H20, H22, H23, H25, H26, H87, O19, O23, O24
Suggested Citation: Suggested Citation
