One inheritance, one tax Inge J.F.A. van Vijfeijken
By: Vijfeijken, Ingeborg Josephine Francine Allegonde van
.
Material type: 
ArticlePublisher: 2017Subject(s): HERENCIA | SUCESION | IMPUESTOS | DOBLE IMPOSICION | UNION EUROPEA
In:
EC Tax Review v. 26, n. 4, August 2017, p. 214-219Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 2141-B/2017/4-5 (Browse shelf) | Available | OP 2141-B/2017/4-5 |
Browsing IEF Shelves Close shelf browser
| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 2141-B/2017/4-2 VAT effects of year - end transfer pricing adjustments | OP 2141-B/2017/4-3 The Brisal and KBC Finance Decision | OP 2141-B/2017/4-4 Case X v. Staatssecretaris van Financiën | OP 2141-B/2017/4-5 One inheritance, one tax | OP 2141-B/2017/4-6 Brexit : consequences for trade, VAT and customs | OP 2141-B/2017/5-1 Can tax treaties confer state aid? | OP 2141-B/2017/5-2 CC(C)TB and international taxation |
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.
There are no comments for this item.