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By means of Ruling passed on September 3rd, 2014, the Court of Justice of the European Union (CJEU) declared that the tax regime established under the Spanish Inheritance and Gift Tax  contravened European Union primary law, as it infringed on the principle of free movement of capital, specifically by infringement of Article 63 of the Treaty on the European Union and Article 40 of the Agreement on the European Economic Area.


Similarly, the Spanish Constitutional Court declared that the Rulings passed by the CJEU “project the effectiveness of its verdicts to the moment that the internal regulation considered contrary to the Law of the European Union came into force and not to the date on which they are passed”.


In consequence of the above, those non residents and even residents in the cases that affect them, who were to have been taxed according to the Spanish legislation affected by the Ruling of the CJEU, have the right to the refund of the tax paid, along with the pertinent interest on arrears.

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