Los problemas que plantea el Reglamento (UE) nº 650\2012 en el tratamiento del pacto sucesorio de definición (arts. 50 y 51 CDCIB). A propósito de la STSJ Illes Balears, de 14 de mayo de 2021

Abstract

[eng] This paper analyzes the issues that arise when applying the succession pact of definition, contained in Articles 50 and 51 CDCIB, after the entry into force of Regulation (EU) No. 650/2012 in matters of succession and that have been resolved with the STSJ Illes Balears, of May 14, 2021. In view of the situation created, the convenience of a legal reform of both the Civil Code and the Balearic Compilation to settle the issue is raised and news is given of the effects that the reform of the tax regulations operated by Law 11/2021, of July 9 may have.