Reconciliation of Work and Family Life

This e-presentation deals in a comprehensive way with the issue of reconciliation between professional and family life. It provides a thorough overview of the EU legislation in this area, analyses the links of the reconciliation provisions with the gender equality principle in employment and examines the implementation of the provisions at national level.

Prof Dr Maria do Rosário Palma Ramalho

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Question 1 of 3

Question 1: What are the main problems in cross-border taxation?

Several countries could tax the same issue.

Some Member States discriminate cross-border inheritance in comparison to domestic ones.

The tax systems are quite different.

All three answers are correct.

Question 2 of 3

Question 2: What is the approach taken by the European Commission to tackle the issue of double taxation?

The European Commission published a Recommendation in 2011 which is soft law by way of encouragement.

A Regulation on the prohibition of discrimination in cross-border inheritance cases has been drafted and will come into effect soon.

Recently a draft Directive to harmonise tax laws in the Member States has been discussed.

Question 3 of 3

Question 3: Speaking about the Halley case: the issue at hand was the limitation period for valuation of registered shares. Is it correct that the limitation period differs depending on the location of the company?

Following the judgment of the CJEU, the given limitation period of 10 years in cross-border cases is not needed and therefore disproportionate.

The CJEU ruled that different periods of time for domestic and international cases are justified because more time is needed to find out about the value of the shares in a foreign state and to avoid tax evasion.

Reconciliation of Work and Family Life

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