European Commission 15 December 2011, 2011/856/EU: Commission Recommendation of 15 December 2011 regarding relief for double taxation of inheritances
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European Union · · · 15-12-2011
20.12.2011 EN Official Journal of the European Union L 336/81 COMMISSION RECOMMENDATION of 15 December 2011 regarding relief for double taxation of inheritances (2011/856/EU) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, and in particular Article 292 thereof, Whereas: (1) Most Member States apply taxes upon the death of a person, notably
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