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Opinion statement ECJ-TF 1/2015 of the CFE on the decision of the European Court of Justice in Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13) concerning inheritance taxation

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Opinion statement ECJ-TF 1/2015 of the CFE on the decision of the European Court of Justice in Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13) concerning inheritance taxation

dc.contributor.author	ECJ Task Force (Paul Farmer
dc.contributor.author	García Prats, Francisco Alfredo
dc.contributor.author	Gutmann, Daniel
dc.contributor.author	Heydt, Volker
dc.contributor.author	Kemmeren, Eric
dc.contributor.author	Kofler, Georg (Chair)
dc.contributor.author	Lang, Michael
dc.contributor.author	Le Mentec, Franck
dc.contributor.author	Pistone, Pasquale
dc.contributor.author	Raventos-Calvo, Stella
dc.contributor.author	Richelle, Isabelle
dc.contributor.author	Roedler, Friedrich
dc.contributor.author	Kelly Stricklin-Coutinho)
dc.date.accessioned	2016-06-29T08:52:11Z
dc.date.available	2016-06-29T08:52:11Z
dc.date.issued	2016
dc.identifier.citation	ECJ Task Force (Paul Farmer Garcia Prats, Alfredo Gutmann, Daniel Heydt, Volker Kemmeren, Eric Kofler, Georg (Chair) Lang, Michael Le Mentec, Franck Pistone, Pasquale Raventos-Calvo, Stella Richelle, Isabelle Roedler, Friedrich Kelly Stricklin-Coutinho) 2016 Opinion statement ECJ-TF 1/2015 of the CFE on the decision of the European Court of Justice in Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13) concerning inheritance taxation European Taxation 56 1 34 36
dc.identifier.uri	http://hdl.handle.net/10550/54312
dc.description.abstract	The cases Commission v. Spain (C-127/12) and Commission v. Germany (C-211/13) have common features and in both cases the ECJ (second and third chamber) held that the two national measures at issue were contrary to the free movement of capital ensured under Art 63 TFEU and under Art 40 of the EEA Agreement. Both cases were decided without an opinion from the designated Advocates General, Kokott and Mengozzi, respectively.
dc.language.iso	eng
dc.relation.ispartof	European Taxation, 2016, vol. 56, num. 1, p. 34-36
dc.subject	Dret financer
dc.title	Opinion statement ECJ-TF 1/2015 of the CFE on the decision of the European Court of Justice in Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13) concerning inheritance taxation
dc.type	journal article	es_ES
dc.date.updated	2016-06-29T08:52:11Z
dc.identifier.idgrec	113140
dc.rights.accessRights	open access	es_ES