The Resource A comprehensive analysis of ECJ case law on discriminatory treatment of cross-border inheritances : part 2

A comprehensive analysis of ECJ case law on discriminatory treatment of cross-border inheritances : part 2

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A comprehensive analysis of ECJ case law on discriminatory treatment of cross-border inheritances : part 2
Title
A comprehensive analysis of ECJ case law on discriminatory treatment of cross-border inheritances : part 2
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Subject
Language
eng
Summary
In this two-part article, the author provides a comprehensive analysis of 13 European Court of Justice (ECJ) decisions on the discriminatory treatment of cross-border inheritances. Part 1 categorized the cases, examined the most common EU freedom at stake and outlined the first step of the ECJ's analysis of the concept of restriction, as well as "indirect discrimination". This part 2 discusses the requirement for a direct link between debts and immovable property, provides an overview of the justifications invoked by Member States and the possibility of such justifications being accepted by the ECJ in EU/EEA and third-country scenarios and explores the role of the proportionality principle. A comparison of ECJ case law on inheritance taxation with personal and corporate income tax cases is also given
Citation source
In: European taxation. - Amsterdam. - Vol. 55 (2015),
http://library.link/vocab/creatorName
Dafnomilis, V.I
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • inheritance tax
  • fundamental freedoms
  • ECJ case law
  • justification
  • proportionality
  • debt
  • immovable property
Label
A comprehensive analysis of ECJ case law on discriminatory treatment of cross-border inheritances : part 2
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Publication
Label
A comprehensive analysis of ECJ case law on discriminatory treatment of cross-border inheritances : part 2
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