CJEU JURISPRUDENCE REGARDING THE PREFERENTIAL INHERITANCE TAX RATE
CJEU JURISPRUDENCE REGARDING THE PREFERENTIAL INHERITANCE TAX RATE
Author(s): Adrian-Milutin Truichici, Luiza NeaguSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: inheritance tax; legacy; unequal treatment between residents and nonresidents; free movement of capital guaranteed by the EU Treaty;
Summary/Abstract: Adopting and maintaining in force legislation that provides for a preferential inheritance tax rate for bequests made in favor of non-profit organizations that are established in other member states of the European Union or the European Economic Area (EEA) subject to reciprocity is, in principle, contrary to EU law.
Journal: Conferința Internațională de Drept, Studii Europene și Relații Internaționale
- Issue Year: XII/2023
- Issue No: XII
- Page Range: 199-204
- Page Count: 6
- Language: English