The obstacles Spanish regulation on inheritance and gift tax creates for the exercising of the EU fundamental freedoms
Keywords:
Freedom of movements, Inheritance and gifts tax, Discrimination, Autonomous Communities, Residents, Actions for failure to fulfil an obligationAbstract
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.Downloads
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