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dc.contributorUniversitat Abat Oliba CEU. Departament de Dret i Ciències Polítiques-
dc.creatorSablina, Marianna-
dc.date.accessioned2010-07-13T11:04:59Z-
dc.date.accessioned2020-07-09T10:50:18Z-
dc.date.available2010-07-13T11:04:59Z-
dc.date.available2020-07-09T10:50:18Z-
dc.date.created2010-07-
dc.date.issued2010-07-13T11:04:59Z-
dc.identifier.urihttp://hdl.handle.net/10637/11233-
dc.description.abstractThe 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.cat
dc.format.extent8 p.ca
dc.format.extent158803 bytes-
dc.format.mimetypeapplication/pdf-
dc.language.isoengca
dc.rightsAquest document està subjecte a una llicència d'ús de Creative Commons, amb la qual es permet copiar, distribuir i comunicar públicament l'obra sempre que se'n citin l'autor original, la universitat i el departament i no se'n faci cap ús comercial ni obra derivada, tal com queda estipulat en la llicència d'ús (http://creativecommons.org/licenses/by-nc-nd/2.5/es/)cat
dc.subject.otherHerències i successionsca
dc.subject.otherImpostos sobre transmissió de bénsca
dc.subject.otherMoviments de capitalca
dc.subject.otherLliure circulació dels treballadorsca
dc.subject.otherUnió Europeaca
dc.subject.otherHerencias y sucesiones-
dc.subject.otherImpuestos sobre transmisión de bienes-
dc.subject.otherMovimientos de capital-
dc.subject.otherLibre circulación de los trabajadores-
dc.subject.otherUnión Europea-
dc.titleIs the Spanish Inheritance and Gift Tax incompatible with the free movement of workers and capital?: The reasoned opinion of the EU Commission IP/10/513ca
dc.typeComunicaciónca
dc.subject.udc34 - Dretca
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