Infringement procedure against Spain for Inheritance Tax


3 Feb. 2014

The European Commission opened an infringement procedure against Spain on March 2012 (reference number C-127/12) for discriminatory Inheritance and Gift Tax regulations.

Last January 8th, 2014 the hearing of the aforementioned infringement procedure took place in Luxembourg, thus a prompt resolution from the European Court of Justice (ECJ) is expected, likely declaring the existence of a restriction on the free movement of capital within the meaning of Article 56 EC, between Member States and between Member States and third countries.

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