Europeizacja opodatkowania transgranicznych spadków i darowizn – Zalecenie 2011/856/UE jako krok w kierunku harmonizacji?
Europeanization of inheritance and donation taxation - Recommendation 2011/856 / EU as a step towards harmonization?

Author(s): Jan Karol Szczepański
Subject(s): Law, Constitution, Jurisprudence, International relations/trade, Security and defense, Public Finances
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: law of EU; Commission Recommendation 2011/856/EU; relief for double taxation of inheritances; double taxation of cross-border inheritances and gifts
Summary/Abstract: The aim of the article is to present the Commission Recommendation (2011/856/EU) of December 15, 2011 regarding relief for double taxation of inheritances as a possible tool of harmonization of taxation of cross-border inheritances and gifts in the European Union. The article includes the analyses of recommendation as a legal act of the EU, of main principles drawn in the Recommendation to combat double taxation of cross-border inheritances and gifts, of comparison of chosen provisions of the Recommendation with the corresponding provisions of the Model Double Taxation Convention on Estates and Inheritances and on Gifts. Such structure of the article helps to draw conclusions in relation to the suitability of the Recommendation as a legal form of the activity undertaken by the EU, its importance in relation to potential changes in national laws and the ways such changes may be introduced.

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