Business, Management and Accounting
3 years ago

ECJ Ruling on Inheritance Tax Could Lead to Tax Law Changes

SSRN Electronic Journal
OS 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
João Félix Pinto Nogueira, Francisco Alfredo García Prats, Volker Heydt, E.C.C.M. Kemmeren, Georg Kofler, Michael Lang, Pasquale Pistone, Stella Raventós-Calvo, Isabelle Richelle, Kelly Stricklin-Coutinho

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The European Court of Justice made decisions in 2014 about inheritance taxes in Spain and Germany, saying they must comply with EU laws on free movement of capital. The Court expects countries to change their laws accordingly. The Court also supports the EU Commission's efforts to address inheritance and gift taxes, and suggests measures to prevent double taxation in this area.