This article deals with the decision taken by the Court of Justice of the European Union in September 2014 regarding the compatibility of inheritance taxation with the fundamental freedoms (Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13)).The authors welcome the...

In dit finale advies bespreken de auteur de clausule die voorziet in toebedeling van het gemeenschappelijk vermogen aan een bepaalde echtgenoot ongeacht de oorzaak van ontbinding. De auteurs komen tot de conclusie dat deze clausule niet leidt tot belastbaarheid op grond van artiken 5 W.Succ. In...

In summer 1923, pursuant to the 'full powers' granted him by the Parliament to balance the budget, Alberto De Stefani - appointed in October 1922 as Mussolini's Treasury Minister - announced the abolition of inheritance tax. The most iconic act of Fascist 'financial restauration' of 1922-25, the...

Inheritance and gift taxation vary widely among countries in both the design and tax burden. We analyze the impact of a series of factors, such as the country's affluence, political preferences, preferences for equity, aging ratio, fiscal standing of the state, and the country's size, on...