Opinion statement ECJ-TF 1/2015 of the CFE on the decision of the European Court of Justice in Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13) concerning inheritance taxation
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Opinion statement ECJ-TF 1/2015 of the CFE on the decision of the European Court of Justice in Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13) concerning inheritance taxation

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Opinion statement ECJ-TF 1/2015 of the CFE on the decision of the European Court of Justice in Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13) concerning inheritance taxation

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dc.contributor.author ECJ Task Force (Paul Farmer
dc.contributor.author García Prats, Francisco Alfredo
dc.contributor.author Gutmann, Daniel
dc.contributor.author Heydt, Volker
dc.contributor.author Kemmeren, Eric
dc.contributor.author Kofler, Georg (Chair)
dc.contributor.author Lang, Michael
dc.contributor.author Le Mentec, Franck
dc.contributor.author Pistone, Pasquale
dc.contributor.author Raventos-Calvo, Stella
dc.contributor.author Richelle, Isabelle
dc.contributor.author Roedler, Friedrich
dc.contributor.author Kelly Stricklin-Coutinho)
dc.date.accessioned 2016-06-29T08:52:11Z
dc.date.available 2016-06-29T08:52:11Z
dc.date.issued 2016
dc.identifier.uri http://hdl.handle.net/10550/54312
dc.description.abstract The cases Commission v. Spain (C-127/12) and Commission v. Germany (C-211/13) have common features and in both cases the ECJ (second and third chamber) held that the two national measures at issue were contrary to the free movement of capital ensured under Art 63 TFEU and under Art 40 of the EEA Agreement. Both cases were decided without an opinion from the designated Advocates General, Kokott and Mengozzi, respectively.
dc.language.iso eng
dc.relation.ispartof European Taxation, 2016, vol. 56, num. 1, p. 34-36
dc.rights.uri info:eu-repo/semantics/openAccess
dc.source ECJ Task Force (Paul Farmer Garcia Prats, Alfredo Gutmann, Daniel Heydt, Volker Kemmeren, Eric Kofler, Georg (Chair) Lang, Michael Le Mentec, Franck Pistone, Pasquale Raventos-Calvo, Stella Richelle, Isabelle Roedler, Friedrich Kelly Stricklin-Coutinho) 2016 Opinion statement ECJ-TF 1/2015 of the CFE on the decision of the European Court of Justice in Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13) concerning inheritance taxation European Taxation 56 1 34 36
dc.subject Dret financer
dc.title Opinion statement ECJ-TF 1/2015 of the CFE on the decision of the European Court of Justice in Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13) concerning inheritance taxation
dc.type info:eu-repo/semantics/article
dc.date.updated 2016-06-29T08:52:11Z
dc.identifier.idgrec 113140

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