European Union - An Analysis of ECJ Case Law on Discriminatory Cross-Border Inheritance Tax
- European Union
- G.M. Luchena Mozo
- European Taxation, 2017 (Volume 57), No 5
- 24 April 2017
This article addresses the European Commission’s recently launched package on issues of double taxation and discriminatory tax treatment in the area of inheritance and estate tax. In the Commission’s paper, the Commission discusses 10 cases in which the Court of Justice of the European Union (ECJ) examined the inheritance tax rules of Member States. In eight out of the ten cases, it concluded that the Member States in question breached EU rules on the free movement of capital and/or freedom of establishment.