The Court of Justice has given a judgment in the case Commission v Spain.

The Court ruled that Spanish inheritance tax legislation is discriminatory. In this infringement case the European Commission has referred Spain to the Court of Justice because non-residents in Spain are not entitled to enjoy tax reductions set by the Spanish Regions on the Inheritance and Gift Tax.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Schenk- en erfbelasting

H&I: Previews


Gerelateerde artikelen