The Resource Opinion Statement 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
Opinion Statement 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
Resource Information
The item Opinion Statement 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 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Opinion Statement 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 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This is an Opinion Statement prepared by the CFE ECJ Task Force concerning two decisions given by the ECJ 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), submitted to the European Court of Justice, the European Commission and EU Council in April 2015)
- Language
- eng
- Label
- Opinion Statement 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
- Title
- Opinion Statement 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
- Language
- eng
- Summary
- This is an Opinion Statement prepared by the CFE ECJ Task Force concerning two decisions given by the ECJ 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), submitted to the European Court of Justice, the European Commission and EU Council in April 2015)
- Citation source
- In: European taxation. - Amsterdam. - Vol. 56 (2016),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://bibfra.me/vocab/lite/organizationName
- CFE ECJ Task Force
- http://library.link/vocab/subjectName
-
- ECJ case law
- inheritance tax
- gift tax
- fundamental freedoms
- Label
- Opinion Statement 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
- Label
- Opinion Statement 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Opinion-Statement-ECJ-TF-12015-of-the-CFE-on-the/BYTIcPbBhlA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Opinion-Statement-ECJ-TF-12015-of-the-CFE-on-the/BYTIcPbBhlA/">Opinion Statement 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</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Opinion-Statement-ECJ-TF-12015-of-the-CFE-on-the/BYTIcPbBhlA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Opinion-Statement-ECJ-TF-12015-of-the-CFE-on-the/BYTIcPbBhlA/">Opinion Statement 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</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
