Domestic inheritance tax rules in EU Member States regarding cross-border successions

Autor:	Radia Duquennois-Djoua, Nathalie Weber-Frisch
Rok vydání:	2014
Předmět:	Double taxation Gift tax business.industry Direct tax International trade International taxation Inheritance tax Political Science and International Relations European integration Economics media_common.cataloged_instance European union business Law Tax law Law and economics media_common
Zdroj:	ERA Forum. 15:409-424
ISSN:	1863-9038 1612-3093
Popis:	This article gives an introduction to the differing tax mechanisms of the European Member States impacting cross-border successions in the European Union (hereafter “EU”). The variety of applicable domestic tax rules and connecting factors gives rise to potential discrimination and multiple taxation issues based on nationality and has a potential impact on cross-border mobility of people and assets within the EU. A study of the settled case-law of the Court of Justice of the European Union (hereafter “CJEU”) in the field of direct taxation regarding national inheritance/gift tax gives insights of the CJEU’s analysis of the compliance of Member States tax legislation in cross-border succession with the Treaty Freedoms.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::a5d385a8bbaa37be9d38ca375ff000cd https://doi.org/10.1007/s12027-014-0357-9 Zobrazit plný text záznamu Full text from SpringerLink