Examples of using Cross-border inheritance in English and their translations into Slovenian
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Consultation on cross-border inheritance tax problems within the EU.
Policy Options A to address tax discrimination related to cross-border inheritances.
Tackling cross-border inheritance tax obstacles within the EU.
Studying the issues which impinge on EU citizens arising out of global cross-border inheritance taxes;
Recommendations on cross-border inheritance taxes which has been recently published by the Commission;
Today's Communication points out that thereare two main problems when it comes to cross-border inheritance tax in the EU:.
At present, the number of potential cross-border inheritance cases is conservatively estimated at between 290,000 and 360,000 per year16.
EU citizens would thus be more aware ofthe rules which Member States must respect when taxing cross-border inheritances.
There is already some evidence of an increase in cross-border inheritance tax problems in recent years.
In cross-border inheritance cases, it is necessary to determine which court has jurisdiction to deal with the case and which law applies to the case.
Recommendation and Working Paper,the Commission analyses the problems and presents solutions related to cross-border inheritance tax in the EU.
The following example of double taxation of a cross-border inheritance is based on a case reported through the Commission's Your Europe Advice service19:.
Following the publication of these principles, EU citizens would be more awareof the rules which Member States must respect when taxing cross-border inheritances.
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.
Furthermore, Court judgments in individual cases may not make clear to EUcitizens which principles Member States must respect when taxing cross-border inheritances.
Studying the extent to which EUcitizens are being adversely affected by cross-border inheritance tax issues at a global level, the implications thereof and possible solutions thereto;
This could improve the operation of the fundamental freedoms by making EU citizens awareof the rules which Member States must respect when taxing cross-border inheritances.
The ultimate aim couldbe to ensure that the overall tax burden on a cross-border inheritance would not be higher than in an internal situation by making already-existing unilateral reliefs work better.
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".
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.
The proposal provides for the application of a single criterion for determining both the jurisdiction of the authorities andthe law applicable to a cross-border inheritance: the deceased's habitual place of residence.
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.
The proposal provides for the application of a single criterion for determining both the jurisdiction of the authorities andthe law applicable to a cross-border inheritance: the deceased's habitual place of residence.
Extending the level of double taxation relief available in cross-border inheritance tax cases could mean a reduction of costs for taxpayers and could over time benefit an increasing number of taxpayers who make use of their right to engage in cross-border activity.
Therefore, the present Communication that is being adopted together with a Recommendation7, and that will beaccompanied by Staff Working Papers8, outlines solutions to these cross-border inheritance tax problems.
In recent years, the problems of tax discrimination related to cross-border inheritances have become increasingly evident; the Commission has, on the basis of complaints received and its own investigations, had cause to commence infringement proceedings against several Member States over aspects of their laws.
It is of utmost importance in the Internal Market that Member States do not poseobstacles to the exercise of the fundamental freedoms by discriminating against cross-border inheritance cases compared to domestic situations.
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 general objective of the initiative is to allow citizens to exercise their right to move and operate freely within the Internal Market andnot be deterred by cross-border inheritance tax obstacles.
The Communication on"Double taxation in the Single Market"6 recognised that existing and planned instruments to relieve double taxation ofincome and capital cannot efficiently tackle cross-border inheritance tax issues and that separate solutions would be required in that tax field.