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Taxation and Customs Union

Infringement cases by country - 2005

On this page you will find an overview of press releases broken down by country.

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EU

No press releases
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Austria

No press releases
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Belgium

14/07/2005 IP/05/936 Direct taxation: Commission decides to refer Belgium to Court of Justice over Walloon inheritance and gift tax laws
Proceedings closed on 27/06/2007

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Bulgaria
No press releases

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Cyprus
No press releases

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Czech Republic
15/07/2005 IP/05/941 Direct taxation - Infringement proceedings against the Czech Republic, Greece, Ireland, Italy and Luxembourg for failure to notify implementing measures

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Denmark
15/07/2005 IP/05/979 State aid: Commission endorses cultural support schemes in Poland, Hungary and Denmark

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Estonia
No press releases

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Finland
15/07/2005 IP/05/945 Commission requests Finland to amend discriminatory rules on personal tax deductions for resident individuals with foreign source income

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France
01/06/2005 IP/05/648 State aid: Commission approves new French scheme of tax breaks for takeovers of ailing industrial firms
02/03/2005 IP/05/243 State aid: Commission calls on France to put an end to certain tax exemptions for mutual and provident societies
14/01/2005 IP/05/39 Taxation of interest and royalty payments - infringement procedures against Greece, France, Italy and Portugal

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Germany
24/11/2005 IP/05/1465 State aid: Commission prohibits real estate transfer tax exemption for housing companies in Berlin
20/10/2005 IP/05/1319 Commission probes tax exemption for German greenhouse producers
15/07/2005 IP/05/946 Commission decides to refer Germany to Court concerning tax deductions for school fees
ECJ judgment of 11/09/2007
14/07/2005 IP/05/934 Indirect taxation: Infringement proceedings against Italy, Germany and Greece for their failure to transpose EU Directives

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Greece
15/07/2005 IP/05/941 Direct taxation - Infringement proceedings against the Czech Republic, Greece, Ireland, Italy and Luxembourg for failure to notify implementing measures
14/07/2005 IP/05/934 Indirect taxation: Infringement proceedings against Italy, Germany and Greece for their failure to transpose EU Directives
07/07/2005 IP/05/863 Car taxation: infringement procedures against Greece, the Netherlands and Poland
Proceedings against the Netherlands closed on 5 June 2008
21/03/2005 IP/05/349 Taxes on company capital: Commission decides to refer Greece to Court of Justice
16/01/2005 IP/05/39 Taxation of interest and royalty payments - infringement procedures against Greece, France, Italy and Portugal
13/01/2005 IP/05/38 Taxes on company capital: Commission considers Greek legislation incompatible with Capital Duty Directive
Proceedings closed on 28/01/2010 (Greece changed its legislation)

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Hungary
14/10/2005 IP/05/1279 Car taxation: infringement procedure against Hungary
15/07/2005 IP/05/979 State aid: Commission endorses cultural support schemes in Poland, Hungary and Denmark

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Ireland
15/07/2005 IP/05/941 Direct taxation - Infringement proceedings against the Czech Republic, Greece, Ireland, Italy and Luxembourg for failure to notify implementing measures

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Italy
08/12/2005 IP/05/1548 State aid: Commission approves IRAP tax deductions for job creation in Italy
07/09/2005 IP/05/1103 State aid: Commission opposes Italian tax breaks for certain investment vehicles
07/09/2005 IP/05/1102 State aid: Commission opens inquiry into tax reductions in Sicily
15/07/2005 IP/05/941 Direct taxation - Infringement proceedings against the Czech Republic, Greece, Ireland, Italy and Luxembourg for failure to notify implementing measures
14/07/2005 IP/05/934 Indirect taxation: Infringement proceedings against Italy, Germany and Greece for their failure to transpose EU Directives
07/07/2005 IP/05/877 VAT - The Commission pursues infringement proceedings against Italy and Portugal
Proceedings against Italy closed on 27/11/2008
Proceedings against Portugal closed on 8/10/2009 (The EU changed its legislation)
22/06/2005 IP/05/777 State aid: Commission closes state aid investigation into tax breaks for sports clubs in Italy (the 'Salvacalcio' law)
16/03/2005 IP/05/304 State aid: Commission outlaws Italian tax breaks for companies listed for the first time on EU stock exchanges
19/01/2005 IP/05/70 A new inquiry is launched into reductions in excise duties on fuel used to heat glasshouses in Italy
14/01/2005 IP/05/40 Mutual assistance in the field of taxation - proceedings for failure to transpose opened against Italy, Luxembourg, the Netherlands and Portugal
14/01/2005 IP/05/39 Taxation of interest and royalty payments - infringement procedures against Greece, France, Italy and Portugal

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Latvia
No press releases

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Lithuania
No press releases

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Luxembourg
15/07/2005 IP/05/941 Direct taxation - Infringement proceedings against the Czech Republic, Greece, Ireland, Italy and Luxembourg for failure to notify implementing measures
14/01/2005 IP/05/40 Mutual assistance in the field of taxation - proceedings for failure to transpose opened against Italy, Luxembourg, the Netherlands and Portugal

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Malta
No press releases

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Netherlands
07/07/2005 IP/05/863 Car taxation: infringement procedures against Greece, the Netherlands and Poland
Proceedings against the Netherlands closed on 5 June 2008
03/02/2005 IP/05/135 State aid: Commission decides Dutch exemption from waste tax for dredging sludge does not constitute state aid
14/01/2005 IP/05/40 Mutual assistance in the field of taxation - proceedings for failure to transpose opened against Italy, Luxembourg, the Netherlands and Portugal

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Poland
15/07/2005 IP/05/979 State aid: Commission endorses cultural support schemes in Poland, Hungary and Denmark
07/07/2005 IP/05/863 Car taxation: infringement procedures against Greece, the Netherlands and Poland
Proceedings against the Netherlands closed on 5 June 2008

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Portugal
07/07/2005 IP/05/877 VAT - The Commission pursues infringement proceedings against Italy and Portugal
Proceedings against Italy closed on 27/11/2008
Proceedings against Portugal closed on 8/10/2009 (The EU changed its legislation)
14/01/2005 IP/05/40 Mutual assistance in the field of taxation - proceedings for failure to transpose opened against Italy, Luxembourg, the Netherlands and Portugal
14/01/2005 IP/05/39 Taxation of interest and royalty payments - infringement procedures against Greece, France, Italy and Portugal
13/01/2005 IP/05/36 Commission takes Portugal to Court over discriminatory rules on tax relief for capital gains from home sales
ECJ judgment of 26/10/2006; Proceedings closed on 06/05/2008

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Romania
No press releases

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Slovakia
No press releases

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Slovenia
No press releases

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Spain
22/12/2005 IP/05/1682 State aid: Commission endorses the €270.5 million prolongation of the Economic and Fiscal Regime of the Canary Islands
16/12/2005 IP/05/1620 VAT - Commission asks Spain to amend treatment of supplies of goods made to the Catholic Church
14/07/2005 IP/05/933 Direct taxation: Commission requests Spain to amend laws incompatible with the EC Treaty
Proceedings closed on 19/02/2009 as regards the tax deductibility of R&D related costs (Spain changed its legislation)

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Sweden
16/12/2005 IP/05/1621 Commission refers Sweden to Court over discriminatory rules on capital gains tax relief on home sales
Proceedings closed on 31/01/2008
15/07/2005 IP/05/943 Commission requests Sweden to change discriminatory rules on tax relief for capital gains arising from home sales
Proceedings closed on 31/01/2008

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United Kingdom
21/03/2005 IP/05/348 Taxation of interest and royalty payments - infringement proceedings against the United Kingdom over Gibraltar
21/02/2005 IP/05/201 State aid: Commission welcomes phasing out of tax benefits for Offshore Exempt Companies in Gibraltar
21/01/2005 IP/05/80 State aid: Commission requests phasing out of tax benefits for Exempt Companies in Gibraltar
19/01/2005 IP/05/63 State aid: Commission opens formal investigation into UK property tax on telecommunications

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