The Schomerus Law Firm has been able to resolve a previously open inheritance tax issue in favor of clients before the Supreme Court, before the Supreme Court. This time it was about whether Swiss nationals could also benefit from equality with Spaniards, which had also been granted to nationals of European Union countries in previous rulings.
In the specific case, he was referring to inheritance taxes of approx. 60,000 euros, which had to be paid as a result of a death in November 2009, although, if this equality were taken into account, only 500,- Euro should have been.
In the long-awaited decision of March 22, 2018, the Court of Justice reiterated that the Spanish Government was aware of the CJEU case law or that it was aware of the CJEU case law. you should have been aware that this relationship would also prohibit a situation where you become a third-country national. This was clearly stated in the ECJ decision of 17.10.2013 (C-181/12), but this was only one of many such statements.
Consequently, the appeal was confirmed and the State was forced to return the difference,
. Based on the general court’s assumption that not just the difference, but full repayment was sought here, the judgment was wrongly referred to as a “partial success.” That is why the correction request has been submitted.