CFE - Opinion Statement ECJ-TF 1/2015 of the CFE on the Decisions of the European Court of Justice in Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13) Concerning Inheritance Taxation
- CFE ECJ Task Force
- European Taxation, 2016 (Volume 56), No 1
- 22 December 2015
This is an Opinion Statement prepared by the CFE ECJ Task Force concerning two decisions given by the ECJ in September 2014 regarding the compatibility of inheritance taxation with the fundamental freedoms (Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13)).