Κληρονομιά και φόρος μεταβίβασης -- Ευρωπαϊκή Ένωση, Χώρες της Κληρονομιά και διαδοχή -- Ευρωπαϊκή Ένωση, Χώρες της Inheritance and transfer tax -- European Union countries Inheritance and succession -- European Union countries
Πάντειο Πανεπιστήμιο Κοινωνικών και Πολιτικών Επιστημών
Inheritance tax means all taxes levied upon the death of an individual. This broad definition is intended to encompass the very different approaches to inheritance tax in member states, which are free to decide on the tax rules they wish to apply to the inheritance connected to their territories, although EU law prohibits them from applying their rules in a discriminatory way. So, each member state has its own inheritance tax system. EU citizens and businesses can potentially face inheritance tax problems especially in cross-border situations. First, there is the risk of taxation of a single inheritance by several Member States with no relief or only partial relief for the double taxation. Secondly, they may be exposed to tax discrimination. Double taxation is not prohibited under EU law, but may deter citizens and businesses from taking full advantage of their right to move and operate freely across borders in the internal market.Double taxation is sometimes reduced by few bilateral treaties that are mostly based on the OECD Model Convention which has not been updated since 1982 or domestic provisions granting unilateral relief for double taxation.The basic reason for the double taxation problem is the existence of disparate tax systems and, therefore, in order to completely solve the problem, there is need to harmonize Member States' inheritance tax rules to overcome most of problems. For the accomplishment of this goal, the European Commission should present a legislative proposal to the European Council on principles that fight discrimination with regard to, for example, the geographical location of the assets or the residence of the deceased or the heir. Another possible solution would be the assignment of a multilateral treaty which will lead to an agreement among Member States on issues of inheritance taxation. Furthermore, the European Court of Justice can help fight discriminatory taxation but when it comes to double taxation it has so far proved itself less powerful.
Διπλωματική εργασία - Πάντειο Πανεπιστήμιο. Γενικό Τμήμα Δικαίου, ΠΜΣ "Δίκαιο και Ευρωπαϊκή Ενοποίηση", κατεύθυνση Δημόσιο Δίκαιο, 2012