| 000 | 01593nab#a2200265#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20180219161902.0 | ||
| 008 | 171025s2017 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aVijfeijken, Ingeborg Josephine Francine Allegonde van _951688 |
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| 245 |
_aOne inheritance, one tax _c Inge J.F.A. van Vijfeijken |
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| 260 | _c2017 | ||
| 500 | _aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. | ||
| 650 | 4 |
_aHERENCIA _950219 |
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| 650 | 4 |
_aSUCESION _948504 |
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| 650 | 4 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_aDOBLE IMPOSICION _942842 |
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| 650 | 4 |
_aUNION EUROPEA _948644 |
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| 520 | _aThe 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. | ||
| 773 | 0 |
_tEC Tax Review _w124968 _gv. 26, n. 4, August 2017, p. 214-219 |
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| 942 | _cART | ||
| 942 | _z148752 | ||
| 999 |
_c68639 _d68639 |
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