Los obstáculos de la regulación española sobre el impuesto de sucesiones y donaciones al ejercicio de las libertades fundamentales de la Unión Europea
Inheritance and gift tax is regulated in most of the EU member states; it does not, therefore, represent an obstacle to the exercise of the fundamental freedoms. Spanish regulation of this tax, however, through its transfer to the Autonomous Communities and the application of different tax systems f...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
Centro de Estudios Políticos y Constitucionales
2014
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| Online Access: | http://dialnet.unirioja.es/servlet/oaiart?codigo=4919636 |
| Source: | Revista de Derecho Comunitario Europeo, ISSN 1138-4026, Año nº 18, Nº 49, 2014, pags. 973-995 |
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| Summary: |
Inheritance and gift tax is regulated in most of the EU member states; it does not, therefore, represent an obstacle to the exercise of the fundamental freedoms. Spanish regulation of this tax, however, through its transfer to the Autonomous Communities and the application of different tax systems for residents, goods and the deceased, has brought a proceeding for failure to fulfil before the CJEU by the Commission for undermining the full exercise of the European freedoms. The CJEU has considered that the application of national regulations - which do not include regional tax relief measures - to the residents or deceased persons in other EU member states, as well as to the goods established in those states, constitutes a breach of art. 63 TFEU that establishes the free movement of capital. |
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