Double Taxation of Inheritances: Does the Ineffectiveness of EU Law Lead to an Effective EC Recommendation? - EC Tax Review View Double Taxation of Inheritances: Does the Ineffectiveness of EU Law Lead to an Effective EC Recommendation? by - EC Tax Review Double Taxation of Inheritances: Does the Ineffectiveness of EU Law Lead to an Effective EC Recommendation? 24 6

This article provides an overview of the CJEU case law on double taxation of cross-border inheritances. Legal concepts like disparities and conflicts of tax jurisdiction principles will be discussed and commented on. Furthermore, the author comments on the effectiveness of the EC Recommendation 2011/856/EU regarding the relief for double taxation of inheritances. He examines the EC Recommendation in order to ascertain whether its distributive provisions eliminate the double taxation problems or whether other coordination/harmonization initiatives are necessary for the taxpayers’ protection.

EC Tax Review