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...

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...