Resumen de Inheritance taxes and european union law: a case law to be inherited?
Inheritance taxes are direct taxes that are levied upon the death of a person. As direct taxes, they are closely connected to the fiscal sovereignty of Member States, falling within their competence. However, these taxes can set serious obstacles to the functioning of the internal market while the absence of appropriate ways of relieving cumulative taxation of inheritances may lead to levels of taxation that are appreciably higher than those applicable in situations that are purely internal to one or other of the Member States involved. At this article, the case law of European Court of Justice concerning inheritance taxes will be reviewed and commented on, including the most recent decisions of ECJ, while there will be an extensive presentation of the double taxation problem, caused by the application of inheritance taxes by two or more Member States.
