This chapter is aimed at summarizing the observations made by the European commission and its conclusions with respect to the inheritance tax issues. Indeed, in the absence of any harmonization rules in the inheritance tax field, Member States are free to choose their own rules regarding inheritance tax and this circumstance may give rise to (i) unrelieved or only partially relieved double or even multiple taxation, and (ii) discriminatory tax treatments applied to inheritances with cross-border elements. This situation is not facilitated by the existing bilateral tax treaties dealing with inheritance tax, which are a few number and sometimes provide solutions which are not fully satisfactory. In 2010, such a context led the European Commission to take action in order to tackle inheritance tax issues more effectively. The result was a non- binding solution and the adoption of a Recommendation in order to raise awareness among Member States on these issues and to invite them to change their legislation accordingly.
Institutional Login
Log in with Open Athens, Shibboleth, or your institutional credentials
Personal login
Log in with your Elgar Online account
-
Show ItemsFront Matter
-
Show ItemsPart I THE SCOPE OF APPLICATION OF THE EU SUCCESSION REGULATION
-
Show ItemsPart II DETERMINING THE APPLICABLE LAW UNDER THE EU SUCCESSION REGULATION
-
Show ItemsPart III DETERMINING JURISDICTION UNDER THE EU SUCCESSION REGULATION
-
Show ItemsPart IV RECOGNITION AND ENFORCEMENT OF JUDGMENTS AND OTHER INSTRUMENTS UNDER THE EU SUCCESSION REGULATION
-
Show ItemsPart V THE EUROPEAN CERTIFICATE OF SUCCESSION
-
Part VI CROSS-BORDER SUCCESSIONS AND TAXATION
-
Show ItemsPart VII THE IMPACT OF THE EU SUCCESSION REGULATION ON THE NATIONAL LAWSON CROSS-BORDER SUCCESSION
-
Show ItemsBack Matter
