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

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.
Description
Bibliographic reference
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