Double Taxation of Inheritances: does the Ineffectiveness of EU Law Lead to an Effective EC Recommendation?

• Autores: Vasileios I. Dafnomilis
• Localización: EC tax review, ISSN 0928-2750, Vol. 24, Nº. 6, 2015, págs. 320-336
• Idioma: inglés
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• Resumen

  • This article provides an overview of the CJEU case law on double taxation of cross-border inheritances. Legal concepts like disparities and conflicts of tax jurisdiction principles will be discussed and commented on. Furthermore, the author comments on the effectiveness of the EC Recommendation 2011/856/EU regarding the relief for double taxation of inheritances. He examines the EC Recommendation in order to ascertain whether its distributive provisions eliminate the double taxation problems or whether other coordination/harmonization initiatives are necessary for the taxpayers' protection.