Examples of using Cross-border inheritance tax in English and their translations into Hungarian
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Tackling cross-border inheritance tax obstacles within the EU.
Proposals in mid-2011 to address cross-border inheritance tax problems.
Cross-border inheritance tax issues appear to be a matter of increasing concern to EU citizens.
Public consultation on problems related to cross-border inheritance tax.
Recommendations on cross-border inheritance taxes which has been recently published by the Commission;
European Commission consultation on problems related to cross-border inheritance tax.
Propose solutions to cross-border inheritance tax problems in 2011, on the basis of the results of an impact assessment;
Studying the issues which impinge on EU citizens arising out of global cross-border inheritance taxes;
The burden of cross-border inheritance tax can be crippling for citizens, due to discrimination and double taxation.
EC proposes measures to tackle cross-border inheritance tax problems.
Cross-border inheritance tax problems may be resolved without any harmonisation of Member States' inheritance tax rules;
Present, shortly, possible solutions to tackle cross-border inheritance tax obstacles within the EU;
Through a Communication, Recommendation and Working Paper,the Commission analyses the problems and presents solutions related to cross-border inheritance tax in the EU.
The Commission is currently analysing these cross-border inheritance tax problems and consulting widely.
The general objective of the initiative is to allow citizens to exercise their right to move and operate freely withinthe Internal Market and not be deterred by cross-border inheritance tax obstacles.
There is already some evidence of an increase in cross-border inheritance tax problems in recent years.
If the report demonstrates that cross-border inheritance tax problems persist and subject to the results of an Impact Assessment, make an appropriate proposal to eliminate those obstacles.
Communication from the Commission to the European Parliament,the Council and the European Economic and Social Committee"Tackling cross-border inheritance tax obstacles within the EU".
Presentation of possible solutions to tackle cross-border inheritance tax obstacles within the EU which has been recently launched by the Commission8;
Improve legal, administrative, and tax provisionsfor transfers of business taking into account the 2006 Commission Communication on transfers of businesses and the 2011 Commission Communication on tackling cross-border inheritance tax obstacles within the EU[53].
Appropriate solutions must be found to address cross-border inheritance tax problems that are likely to increase in the future if no action is taken.
The Communication on"Double taxation in the Single Market"6 recognised that existing and planned instruments to relieve double taxation of income andcapital cannot efficiently tackle cross-border inheritance tax issues and that separate solutions would be required in that tax field.
The Commission intends to present proposals to address cross-border inheritance tax problems in mid-2011 based on the results of the ongoing impact assessment.
Although cross-border inheritance tax problems may seriously affect individuals, revenues from domestic and cross-border inheritances taxes account for a very small share- less than 0.5%- of total tax revenues in Member States.
Studying the extent to which EU citizens are being adversely affected by cross-border inheritance tax issues at a global level, the implications thereof and possible solutions thereto;
The Commission believes that cross-border inheritance tax problems may be resolved without any harmonisation of Member States' inheritance tax rules which thus would remain a matter of policy choice for each Member State.
As regards the social and economic effects, we focus on the individuals concerned, because at macro level it isunlikely that the impact of the adoption of solutions to address cross-border inheritance tax problems would be significant, given the low share that inheritance taxes represent of Member States' total revenues.
The Commission's Impact Assessment on solutions to cross-border inheritance tax problems1 demonstrates that increasing numbers of EU citizens are moving from one country to another within the European Union during their lifetimes to live, work and retire, and are purchasing property and invest in assets in countries other than their home country.
EU citizens and businesses can potentially face two types of inheritance tax problems in cross-border situations.
The Commission's impact assessment also indicates that citizens andbusinesses may be exposed to two types of inheritance tax problems in cross-border situations, namely the discriminatory application of a Member State's inheritance tax rules, and unrelieved double or even multiple taxation of a single inheritance. .