Vijfeijken, Ingeborg Josephine Francine Allegonde van
One inheritance, one tax / Inge J.F.A. van Vijfeijken .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
The problem of double inheritance tax is caused by a lack of tax treaties, diverging Succession Law and diverging Inheritance Tax. InDecember 2011 the European Commission (EC) adopted a package of instruments to deal with the difficulties regarding cross-borderinheritances, but nothing really happenedsince then. The European Court of Justice (ECJ) can prevent double taxation in some cases,but the scope of effect of the TFEU is limited.In 2014 an expert group was installed by the EC to identify tax problems faced by individuals who move from one EU country to another. The expert group had to provide independentsolutions for these problems. The advice of the expert group can be summarized as .one inheritance, one tax.. This motto will be discussed in this article.
HERENCIA
SUCESION
IMPUESTOS
DOBLE IMPOSICION
UNION EUROPEA
EC Tax Reviewv. 26, n. 4, August 2017, p. 214-219
One inheritance, one tax / Inge J.F.A. van Vijfeijken .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
The problem of double inheritance tax is caused by a lack of tax treaties, diverging Succession Law and diverging Inheritance Tax. InDecember 2011 the European Commission (EC) adopted a package of instruments to deal with the difficulties regarding cross-borderinheritances, but nothing really happenedsince then. The European Court of Justice (ECJ) can prevent double taxation in some cases,but the scope of effect of the TFEU is limited.In 2014 an expert group was installed by the EC to identify tax problems faced by individuals who move from one EU country to another. The expert group had to provide independentsolutions for these problems. The advice of the expert group can be summarized as .one inheritance, one tax.. This motto will be discussed in this article.
HERENCIA
SUCESION
IMPUESTOS
DOBLE IMPOSICION
UNION EUROPEA
EC Tax Reviewv. 26, n. 4, August 2017, p. 214-219