10AB
Analítico de Periódico
Martínea, Francisco Adame
Free movement of capital and inheritance tax
Fiscalidade, Coimbra Editora, Ldª / Instituto Superior de Gestão, N.º 37, Janeiro-Março 2009, p.5-26 24cm
The dificult compatibility with the EC treaty of fiscal beneficts approved by the autonomous communities in Spain
Direito Fiscal
1 - Introduction
2 - The inheritance taxes in the european union: maintenance or abolition? 3 - Configuration of the inheritance and gif tax in spain as a tax tranferred to the autonomous communities
4 - Fiscal benefits introduced by the autonomous communities that could collide wiht the principle of free movement of capital
5 - Analysis of the compatibility of the fiscal beneficts of the autonomous communities with the treaty in the light of the ecj case law
5.1 - Incompatibility with the principle of free movement of capital
5.2 - Considerations about the possible incompability with the freedom of establishment
6 - Some basic conclusions