Browsing by Author "Sablina, Marianna"

The aim of my speech is answering to the question if the Spanish Inheritance and Gift Tax is incompatible with the free movement of workers and capital. We are going to pay special attention to the European Commission’s request to Spain to change its Inheritance and Gift Tax provisions for Non-Residents or Assets held abroad. In order to answer to the question mentioned above five points will be explained. At first place I am going to describe the infrengement procedure established in the Article 258 that the EU Commission can follow when a Member State doesn’t comply with Community Law. At second place, we are going to explain what is the content of the EU Commission delivered on 5th of may 2010 regarding the spanish Inheritance and Gift Tax. Then, we will analise what establishes the Community Law regarding the freedom of workers and capital and how they are understood by the EU Court of Justice in similar cases. Finally, we are going to provide possible amendments that Spain could undertake.

Aquesta investigació té com a objectiu l’estudi de la delincuencia econòmica a Espanya desde diverses perspectius. D’una banda, s’analitzen els efectes que certs delictes econòmics tenen en la societat i en la economia. Concretament s’estudien cinc delictes amb el propòsit d’esclarir els seus conceptes, mètodes, grandària i abast. D’alte banda, desde un punt de vista jurídic es delimiten les fonts normatives que els regulen i s’explica la modificació que introdueix el Nou Codi Penal respecte la responsabilitat de les persones jurídiques. Finalment, es fa una valoració ético-moral de la qüestió.