10.15166/2499-8249/84
Fernández Arribas, Gloria
Gloria
Fernández Arribas
Universidad Pablo de Olavide
Restricciones a la libre circulación de capitals mediante beneficios fiscales en materia de sucesiones
Restrictions to Free Movement of Capital Through the Grant of Inheritance Tax Advantages
European Papers (www.europeanpapers.eu)
2016
European Forum Highlight
taxation
free movement of capital
inheritance
residence
objectively comparable situation
public interest
Research Centre For European Law, Unitelma Sapienza-University Of Rome
2016-11-11
es
2499-8249
text/html
PDF
Creative Commons Attribution Non Commercial No Derivatives 4.0 International
European Papers - A Journal on Law and Integration, 2016 1(3), 1269-1271
European Papers - A Journal on Law and Integration, 2016 1(3), 1269-1271
European Forum Highlight of 11 November 2016
The grant of inheritance tax advantages to residents has been a common practice among EU countries, which has led to a significant number of ECJ judgements. In the present case, the Greek Inheritance Tax Code provided for an exemption from inheritance tax relating to the primary residence granted to EU nationals living in Greece. The ECJ has ruled that these advantages entail a restriction to the freedom of capital since the situation of residents and non-residents are objectively comparable, and this discrimination is not justified on public interest.