strong>The European Court of Justice (ECJ) Judgement of 3 September 2014, on Case C‑127/12, European Commission versus Spain, rules that the latter has failed to fulfil its obligations under articles 63.1 of the Treaty of the Functioning of the European Union (TFEU) and 40 of the Agreement on the European Economic Area of 2 May 1992 (EEA Agreement). This opinion was based on the fact that the relevant Spanish law warranted variations of inheritance and gift tax between successors and resident and non-resident donors in Spain, between resident and non-resident successors in Spain, and between gifts and similar disposition of property located on Spanish territory and abroad. Read more
Is it possible to suspend proceedings being heard by a Spanish court because there is another court hearing a different case between the same parties, with the same purpose and cause in a foreign country? Read more
The decalogue may be compared to a gem or a ruby in terms of its value for individuals who are to embark on a life together. It summons people to reflect on and identify the problems they might face in the future in order to take measures to prevent them.
The key person behind this decalogue is Isabel Winkels, managing partner of Winkels Abogados and chairperson of the Family and Inheritance Division of the Bar Association of Madrid, within the framework of which this useful document has been drawn up. Read more