The verdict of the Court of Justice of the European Union (EJC) dated on the 4th of September 2014 declares that Spain breaches the article 63 of the Treaty on the functioning of the European Union as well as the article 40 of the Agreement on the European Economic Area from the 2nd of May 1992, as it allows the existence of different treatment to the taxation of inheritance and donations between resident and non resident legal successors and donees as well as between donations and similar regulations regarding real estates in Spanish territory.

20140904 TJUE eng.pdf