Universitat Abat Oliba CEU. Departament de Dret i Ciències PolítiquesSablina, Marianna2010-07-132020-07-092010-07-132020-07-092010-072010-07-13http://hdl.handle.net/10637/11233The 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.8 p.158803 bytesapplication/pdfengopen accessHerències i successions.Impostos sobre transmissió de béns.Moviments de capital.Lliure circulació dels treballadors.Unió Europea.Herencias y sucesiones.Impuestos sobre transmisión de bienes.Movimientos de capital.Libre circulación de los trabajadores.Unión Europea.ComunicaciónAquest 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/)34 - Drethttps://creativecommons.org/licenses/by-nc-nd/4.0/deed.es