The Resource An analysis of ECJ case law on discriminatory cross-border inheritance tax

An analysis of ECJ case law on discriminatory cross-border inheritance tax

Label
An analysis of ECJ case law on discriminatory cross-border inheritance tax
Title
An analysis of ECJ case law on discriminatory cross-border inheritance tax
Creator
Subject
Language
  • eng
  • eng
Summary
This article addresses the European Commission's recently launched package on issues of double taxation and discriminatory tax treatment in the area of inheritance and estate tax. In the Commission's paper, the Commission discusses 10 cases in which the Court of Justice of the European Union (ECJ) examined the inheritance tax rules of Member States. In eight out of the ten cases, it concluded that the Member States in question breached EU rules on the free movement of capital and/or freedom of establishment
Citation source
In: European taxation. - Amsterdam. - Vol. 57 (2017), no. 5 ; p. 201-207
http://library.link/vocab/creatorName
Luchena Mozo, G.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • inheritance tax
  • gift tax
  • fundamental freedoms
Label
An analysis of ECJ case law on discriminatory cross-border inheritance tax
Instantiates
Publication
Note
20170615
Other control number
et_2017_05_e2_5.html
Label
An analysis of ECJ case law on discriminatory cross-border inheritance tax
Publication
Note
20170615
Other control number
et_2017_05_e2_5.html

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