Inheritance & Gift Tax Ruling

EU Ruling on Spanish Inheritance & Gift Tax Rates

On September 3rd 2014 the European Court of Justice made an EU Ruling on Spanish Inheritance Tax Rates. The full text of the ruling is contained below. At the bottom of the post you’ll find the relevant ruling from the European Law Website.

EU Ruling on Spanish Inheritance & Gift Tax Rates

Case C-127/12: Judgment of the Court (Second Chamber) of 3 September 2014  — European Commission v Kingdom of Spain (Failure of a Member State to fulfil obligations — Free movement of capital — Articles 21 TFEU and 63 TFEU — EEA Agreement — Articles 28 and 40 — Taxation of inheritances and gifts — Distribution of powers of taxation — Discrimination as between residents and non-residents — Discrimination according to where the immovable property is situated — Burden of proof)

__________

Judgment of the Court (Second Chamber) of 3 September 2014 — European Commission v Kingdom of Spain

(Case C-127/12) (1)

((Failure of a Member State to fulfil obligations – Free movement of capital – Articles 21 TFEU and 63 TFEU – EEA Agreement – Articles 28 and 40 – Taxation of inheritances and gifts – Distribution of powers of taxation – Discrimination as between residents and non-residents – Discrimination according to where the immovable property is situated – Burden of proof))

2014/C 395/03

Language of the case: Spanish

Parties

Applicant: European Commission (represented by: W. Roels, R. Lyal and F. Jimeno Fernández, acting as Agents)
Defendant: Kingdom of Spain (represented by: A. Rubio González, Agent)

Operative part of the judgment

The Court:
1) declares that, by applying different tax treatment to donations and successions between beneficiaries and donees resident in Spain and those not resident in Spain, between bequeathers resident in Spain and those not resident in Spain, and between donations and similar transfers of immovable property situated within and outside of Spain, the Kingdom of Spain has failed to fulfil its obligations under Article 63 TFEU and Article 40 of the Agreement on the European Economic Area of 2 May 1992;
2) dismisses the action as to the remainder;
3) orders the Kingdom of Spain to pay the costs.

_  _  _

Ruling from the European Law Website (http://eur-lex.europa.eu and search for ‘2014/C 395/03’)

EU Ruling on Illegal Spanish Inheritance Tax Rates

_   _   _

Claim your Spanish Inheritance or Gift Tax Refund NOW

With this reclaim time is of the essence, you have to lodge a claim within 4 years of paying the tax. If you would like to find out if you have a case Spanish Reclaim will assess your documentation for free. Cases taken are on a ‘No Win, No Fee’ basis, because if you fulfill the criteria your claim will be successful, we have a 100% success rate on applications. There are no upfront costs involved.

Contact us now on info@SpanishReclaim.com or call 01 442 9898.

EU Ruling on Spanish Inheritance & Gift Tax Rates

Comments are closed