Is the Spanish Inheritance and Gift Tax incompatible with the free movement of workers and capital?: The reasoned opinion of the EU Commission IP/10/513

The aim of my speech is answering to the question if the Spanish Inheritance and Gift Tax is incompatible with the free movement of workers and capital. We are going to pay special attention to the European Commission’s request to Spain to change its Inheritance and Gift Tax provisions for Non-Residents or Assets held abroad. In order to answer to the question mentioned above five points will be explained. At first place I am going to describe the infrengement procedure established in the Article 258 that the EU Commission can follow when a Member State doesn’t comply with Community Law. At second place, we are going to explain what is the content of the EU Commission delivered on 5th of may 2010 regarding the spanish Inheritance and Gift Tax. Then, we will analise what establishes the Community Law regarding the freedom of workers and capital and how they are understood by the EU Court of Justice in similar cases. Finally, we are going to provide possible amendments that Spain could undertake.

Report of The Commission on Nursing

Nursing and midwifery have been one of the cornerstones of the modern Irish health service. The quality of care and public satisfaction with the health service is often related to the quality of the nursing service. Irish nurses not only enjoy the confidence of patients and clients of the health service but have an international reputation for their professionalism and the excellence of their care. However, the health services are in a state of constant and rapid development in response to technological, social and economic changes both domestically and internationally. The Commission is recommending a new framework which will give a secure basis for the further professional development of nursing and midwifery in the context of  anticipated changes in the health services, their organisation and delivery. Download the Report here

The state of the Countryside Annual Report

The State of the Countryside Report, published by the Commission for Rural Communities, provides a comprehensive picture of the quality of life in rural England. It shows that, in the most disadvantaged rural areas, almost one in three households lives on a low income and, across rural England as a whole, the price of housing is out of reach of many local people and some services, such as banking, continue to decline.

Department of Human Rights - Deaf Services Commission of Iowa, Agency Performance Plan

Annual Report, Agency Performance Plan

Iowa Civil Rights Commission, Agency Performance Plan and Action Plan

Annual Report, Agency Performance plan

Iowa Commission on the Status of African Americans Agency Performance Plan

Agency Performance Plan

Iowa College Student Aid Commission, Agency Performance Plan

Annual Report, Agency Performance Plan

Iowa Commission on the Status of Women, 29th Annual Report, February 1, 2001

Annual report for the Iowa Commission on the Status of Women, Department of Human Rights

Iowa Commission on the Status of Women, 30th Annual Report, February 1, 2002

Annual Report for the Iowa Commission on the Status of Women, Department of Human Rights.

Iowa Commission on the Status of Women, 31st Annual Report, February 1, 2003

Annual Report for Iowa Commission on the Status of Women,Department of Human Rigths.

Report of Recommendations to the Iowa Civil Rights Commission, June 30, 2002

State Agency Audit Report

Iowa Federal Family Education Loan Program Division, Iowa College Student Aid Commission, June 30, 2002

State Agency Audit Report

Report of Recommendations to the Iowa Commission of Veterans Affairs, June 30, 2002

State Agency Audit Report