Is Reg. 650/2012 Really Irrelevant for National Inheritance Taxes? The Case of Italy
The Regulation 650/2012 does not apply to tax matters. It therefore follows that the regulation of taxes related to the opening of a cross-border succession will remain the responsibility of national legislators. However, in the opinion of the writer, that irrelevance must be understood only as a direct irrelevance. On the contrary, there may be many indirect influences of the Regulation with regard to the inheritance tax. In other words, the discipline introduced at European level could be referred to in order to resolve cases in which the national law on inheritance tax refers, without providing its own ad hoc definition, to civil law concepts