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...

The Inheritance and Gift Tax has disappeared, in practice, in most of the Spanish regions. However, despite the different reforms passed by the Catalan Parliament during the last years, the fiscal pressure in Catalonia remained relatively high. This was criticized by several social sectors,...