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Taxation and Customs Union

Infringement cases by country - 2008

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

27/11/2008 IP/08/1812 VAT reduced rate for horses: The European Commission refers the Netherlands to Court of Justice and opens second stage infringement proceedings against Austria, France, Germany and Luxembourg
26/06/2008 IP/08/1032 VAT: The Commission asks Sweden, Denmark, Finland and Austria for information concerning the application of exemptions
31/01/2008 IP/08/148 Excise duties/Minimum retail sale prices for cigarettes: the Commission refers Austria and Ireland to the Court of Justice
Proceedings against Austria closed on 30/09/2010 (Austria changed its legislation)
31/01/2008 IP/08/135 VAT - Commission takes steps against Austria, Malta and Finland as regards the inclusion of the car registration tax in the amount on which VAT is levied in the cases of supplies of road vehicles
Proceedings against Finland closed on 25/06/2009 (Finland changed its legislation)
Proceedings against Malta closed on 8/10/2009 (Malta changed its legislation)
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Belgium

28/02/2008 IP/08/337 Direct Taxation: Commission requests Belgium to end discrimination against foreign nurseries and foreign artists and sportsmen
Proceedings regarding nurseries closed on 19/03/2009 (Belgium changed its legislation)
Proceedings regarding artists and sportsmen closed on 14/05/2009 (Belgium changed its legislation)
31/01/2008 IP/08/132 Direct taxation: Commission takes steps against Belgium for failure to adopt national implementing measures of the Merger Directive
Proceedings closed on 19/02/2009 (Belgium communicated the implementing measures)
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Bulgaria

06/05/2008 IP/08/712 Taxation of dividends: Commission takes steps against Bulgaria, Spain, Portugal and Romania, and closes case against Luxembourg
Proceedings against Bulgaria closed on 27/11/2008
Proceedings against Romania closed on 14/05/2009 (Romania changed its legislation)
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Cyprus

No press releases
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Czech Republic

26/06/2008 IP/08/1022 Taxation of dividends: Commission formally requests the Czech Republic and Italy to end discriminatory taxation of foreign pension funds
Proceedings against Czech Republic closed on 19/03/2009 (The Czech Republic changed its legislation)
Proceedings against Italy closed on 8/10/2009 (Italy changed its legislation)
28/02/2008 IP/08/333 VAT: Commission takes steps against 8 Member States as regards the application of the travel agents' scheme
31/01/2008 IP/08/143 Taxation of outbound dividends: Commission takes steps against Germany, Estonia and the Czech Republic
Proceedings against Estonia closed on 18/09/2008
Proceedings against Czech Republic closed on 25/06/2009
(The Czech Republic changed its legislation).
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Denmark

26/06/2008 IP/08/1032 VAT: The Commission asks Sweden, Denmark, Finland and Austria for information concerning the application of exemptions
26/06/2008 IP/08/1021 Direct taxation: Commission requests Denmark to change tax measures which discriminate income from foreign based investment funds
Proceedings closed on 19/03/2009 (Denmark brought further clarification)
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Estonia

27/11/2008 IP/08/1818 Direct taxation: The European Commission requests Estonia to end discrimination of foreign charities
Proceedings closed on 24/11/2010 (Estonia changed its legislation)
16/10/2008 IP/08/1532 Direct Taxation: The European Commission requests Estonia to amend its discriminatory taxation of pensions paid to non-residents
Proceedings closed on 26/09/2013 (Estonia changed its legislation)
31/01/2008 IP/08/143 Taxation of outbound dividends: Commission takes steps against Germany, Estonia and the Czech Republic
Proceedings against Estonia closed on 18/09/2008
Proceedings against Czech Republic closed on 25/06/2009
(The Czech Republic changed its legislation).
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Finland

26/06/2008 IP/08/1032 VAT: The Commission asks Sweden, Denmark, Finland and Austria for information concerning the application of exemptions
28/02/2008 IP/08/333 VAT: Commission takes steps against 8 Member States as regards the application of the travel agents' scheme
31/01/2008 IP/08/139 VAT: The Commission takes Finland to the Court of Justice on excluding the services supplied by public legal aid offices from the scope of VAT
31/01/2008 IP/08/135 VAT - Commission takes steps against Austria, Malta and Finland as regards the inclusion of the car registration tax in the amount on which VAT is levied in the cases of supplies of road vehicles
Proceedings against Finland closed on 25/06/2009 (Finland changed its legislation)
Proceedings against Malta closed on 8/10/2009 (Malta changed its legislation)
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France

27/11/2008 IP/08/1812 VAT reduced rate for horses: The European Commission refers the Netherlands to Court of Justice and opens second stage infringement proceedings against Austria, France, Germany and Luxembourg
28/02/2008 IP/08/333 VAT: Commission takes steps against 8 Member States as regards the application of the travel agents' scheme
31/01/2008 IP/08/145 VAT - Commission refers France to Court of Justice for its legislation on rates of VAT for undertakers' services
Proceedings closed on 24/06/2010 due to a decision of the EU Court of Justice
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Germany

27/11/2008 IP/08/1812 VAT reduced rate for horses: The European Commission refers the Netherlands to Court of Justice and opens second stage infringement proceedings against Austria, France, Germany and Luxembourg
31/01/2008 IP/08/146 Direct taxation: Infringement proceedings against Germany for its discriminatory depreciation-rules applied to buildings situated abroad
Proceedings closed on 30/09/2010 (Germany changed its legislation)
31/01/2008 IP/08/144 Direct taxation: Commission requests Germany to end discriminatory rules applied to non-resident taxpayers (mainly artists, sportsmen and journalists)
Proceedings closed on 14/05/2009 (Germany changed its legislation)
31/01/2008 IP/08/143 Taxation of outbound dividends: Commission takes steps against Germany, Estonia and the Czech Republic
Proceedings against Estonia closed on 18/09/2008
Proceedings against Czech Republic closed on 25/06/2009
(The Czech Republic changed its legislation)
Proceedings against Germany closed on 21/03/2013 after an EU Court of Justice ruling
31/01/2008 IP/08/131 VAT- Commission tackles Germany over taxation of withdrawals for private use of immovable property from business assets
Proceedings closed on 29/01/2009 (Germany changed its legislation)
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Greece

18/09/2008 IP/08/1364 Direct Taxation: The Commission requests Greece to amend its discriminatory tax provisions applicable to the acquisition of a first residential real estate in Greece
Proceedings closed on 24/10/2012 (Greece changed its legislation)
18/09/2008 IP/08/1358 VAT: the Commission may prosecute Greece for failing to notify the transposition of two VAT Directives into national law
28/02/2008 IP/08/338 Taxation: Commission requires Greece to change the way requests for refund of unduly paid taxes are treated
28/02/2008 IP/08/333 VAT: Commission takes steps against 8 Member States as regards the application of the travel agents' scheme
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Hungary

26/06/2008 IP/08/1020 Direct taxation: The Commission requests Hungary to amend discriminatory tax provisions relating to the purchase of residential property
17/04/2008 IP/08/595 State aid: Commission opens investigation into tax benefits for Hungarian steel producer Dunaferr
03/04/2008 IP/08/512 Direct taxation: Commission requests Hungary to end discriminative tax incentives for research and development
Proceedings closed on 18/09/2008
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Ireland

18/09/2008 IP/08/1356 Direct taxation: The Commission requests Ireland to amend discriminatory tax provisions relating to Savings Certificates and to certain Government, State-issued and State-guaranteed securities
Proceedings closed on 5/05/2010 (Ireland changed its legislation)
31/01/2008 IP/08/148 Excise duties/Minimum retail sale prices for cigarettes: the Commission refers Austria and Ireland to the Court of Justice
Proceedings against Ireland closed on 28/03/2014 (Ireland changed its legislation)
15/01/2008 IP/08/45 State aid: Commission opens an investigation procedure into changes planned by Ireland to its flat-rate tax regime based on the tonnage of ships
Commission has authorised the changes. See thepress release (IP/09/319) .
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Italy

27/11/2008 IP/08/1814 VAT: the European Commission requests Italy to notify adoption of national provisions transposing two Directives in the VAT field
Proceedings closed on 5/05/2010 (Italy notified national legislation in respect of both Directives)
16/10/2008 IP/08/1530 Excise duties: the European Commission decides to bring Italy before the European Court of Justice for its tax legislation which favours regenerated lubricating oil produced from used oil collected in Italy
Proceedings closed on 18/03/2010 (Italy changed its legislation)
26/06/2008 IP Excise duties/Minimum retail sale prices for cigarettes: Commission takes Italy to the Court of Justice
Proceedings closed on 29/09/2011 (Italy changed its legislation)
26/06/2008 IP/08/1022 Taxation of dividends: Commission formally requests the Czech Republic and Italy to end discriminatory taxation of foreign pension funds
Proceedings against Czech Republic closed on 19/03/2009 (The Czech Republic changed its legislation)
Proceedings against Italy closed on 8/10/2009 (Italy changed its legislation)
17/06/2008 IP/08/953 State aid: Commission requests information about preferential tax regimes for retail distribution and banking cooperatives in Italy
12/03/2008 IP/08/433 State aid: Commission requests Italy to recover €123 million of unlawful fiscal aid from nine privatised banks
28/02/2008 IP/08/333 VAT: Commission takes steps against 8 Member States as regards the application of the travel agents' scheme
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Latvia

28/02/2008 IP/08/334 Taxation of outbound dividends and interest: Commission takes steps against Lithuania and Latvia
Proceedings against Latvia closed on 14/04/2009 (Latvia changed its legislation)
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Lithuania

28/02/2008 IP/08/334 Taxation of outbound dividends and interest: Commission takes steps against Lithuania and Latvia
Proceedings against Latvia closed on 14/04/2009 (Latvia changed its legislation)
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Luxembourg

27/11/2008 IP/08/1815 Direct taxation: Commission takes steps against Luxembourg as regards the application of the Savings Tax Directive
Proceedings closed on 28/01/2010 (Luxembourg changed its legislation)
27/11/2008 IP/08/1812 VAT reduced rate for horses: The European Commission refers the Netherlands to Court of Justice and opens second stage infringement proceedings against Austria, France, Germany and Luxembourg
06/05/2008 IP/08/712 Taxation of dividends: Commission takes steps against Bulgaria, Spain, Portugal and Romania, and closes case against Luxembourg
Proceedings against Bulgaria closed on 27/11/2008
Proceedings against Romania closed on 14/05/2009 (Romania changed its legislation)
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Malta

03/04/2008 IP/08/511 Car taxation: infringement procedure against Malta
Proceedings closed on 27/10/2011 (Malta changed its legislation)
31/01/2008 IP/08/135 VAT - Commission takes steps against Austria, Malta and Finland as regards the inclusion of the car registration tax in the amount on which VAT is levied in the cases of supplies of road vehicles
Proceedings against Finland closed on 25/06/2009 (Finland changed its legislation)
Proceedings against Malta closed on 8/10/2009 (Malta changed its legislation)
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Netherlands

27/11/2008 IP/08/1812 VAT reduced rate for horses: The European Commission refers the Netherlands to Court of Justice and opens second stage infringement proceedings against Austria, France, Germany and Luxembourg
Proceedings against the Netherlands closed on 23/01/2014 (the Netherlands changed its legislation)
27/11/2008 IP/08/1811 VAT - The European Commission refers the Netherlands to Court of Justice for its VAT exemption for the provision of personnel
Proceedings closed on 24/06/2010 due to a decision of the EU Court of Justice
26/06/2008 IP/08/1029 VAT: Commission tackles the Netherlands over its exemption for the provision of personnel
28/02/2008 IP/08/333 VAT: Commission takes steps against 8 Member States as regards the application of the travel agents' scheme
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Poland

27/11/2008 IP/08/1820 VAT - The European Commission refers Poland to the Court of Justice for the application of a reduced rate to certain items
26/06/2008 IP/08/1027 VAT- Commission takes steps against Poland with regard to the application of VAT on certain cross-border passenger transport services
Proceedings closed on 6/04/2011 (Poland changed its legislation)
05/06/2008 IP/08/887 VAT - Commission takes steps against Spain regarding its rules governing the right to deduct VAT on imports
Proceedings closed on 25/06/2009 (Spain changed its legislation)
05/06/2008 IP/08/886 VAT - Commission takes steps against Poland regarding its exclusions to deduct VAT on certain specific motor vehicles and on the fuel acquired to propel them
Proceedings closed on 27/01/2011 (Poland changed its legislation)
28/02/2008 IP/08/335 VAT - Commission takes steps against Poland with regard to the application of rules on place of supply of services - Proceedings closed on 14/04/2009 (Poland changed its legislation)
28/02/2008 IP/08/333 VAT: Commission takes steps against 8 Member States as regards the application of the travel agents' scheme
31/01/2008 IP/08/149 VAT - Commission takes steps against Poland for the application of a reduced rate on supplies of certain children's items and the exemption applied to supplies of buildings
Proceedings regarding the exemption applied to supplies of buildings closed on 14/05/2009(Poland changed its legislation)Proceedings regarding the reduced rate on children's items closed on 22/03/2012 (Poland changed its legislation)
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Portugal

27/11/2008 IP/08/1817 Direct Taxation: The European Commission refers Portugal and Spain to Court of Justice over discriminatory taxation of foreign pension funds
Proceedings against Portugal closed on 20/11/2013 (Portugal changed its legislation)
Proceedings against Spain closed on 10/07/2014 after changes in legislation.
27/11/2008 IP/08/1813 Direct taxation: The European Commission requests Portugal and Spain to change restrictive exit tax provisions for companies
Proceedings against Spain and Portugal closed on 10/07/2014 after changes in legislation.
18/09/2008 IP/08/1355 Direct Taxation: The Commission requests Portugal to amend its discriminatory taxation of lottery winnings
Proceedings closed on 29/10/2009 (Portugal changed its legislation)
18/09/2008 IP/08/1353 Direct taxes: the Commission refers Portugal to the Court of Justice for its discriminatory tax provision against non-Portuguese service providers
26/06/2008 IP/08/1024 Direct taxation: Commission requests Portugal to end discriminatory taxation of non-resident taxpayers
Proceedings closed on 27/09/2012 (Portugal changed its legislation)
05/06/2008 IP/08/885 Car taxation: Commission takes steps against Portugal for its car tax-suspension system favouring vehicles produced in Portugal
Proceedingsagainst Portugalclosed on 14/05/2009 (Portugal changed its legislation)
06/05/2008 IP/08/712 Taxation of dividends: Commission takes steps against Bulgaria, Spain, Portugal and Romania, and closes case against Luxembourg
Proceedings against Bulgaria closed on 27/11/2008
Proceedings against Romania closed on 14/05/2009 (Romania changed its legislation)
28/02/2008 IP/08/339 Direct taxes: Commission requests Portugal to end discrimination against investments held abroad
Proceedings closed on 30/09/2010 (Portugal changed its legislation)
28/02/2008 IP/08/336 The Commission refers Portugal to the Court of Justice due to its legislation on the movement and holding of products subject to excise duties
Proceedings closed on 14/05/2009 (Portugal changed its legislation)
28/02/2008 IP/08/333 VAT: Commission takes steps against 8 Member States as regards the application of the travel agents' scheme
31/01/2008 IP/08/147 Direct taxation: Commission takes Portugal to the Court due to its discriminatory 2005 tax amnesty legislation
Proceedings closed on 24/11/2011
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Romania

06/05/2008 IP/08/712 Taxation of dividends: Commission takes steps against Bulgaria, Spain, Portugal and Romania, and closes case against Luxembourg
Proceedings against Bulgaria closed on 27/11/2008
Proceedings against Romania closed on 14/05/2009 (Romania changed its legislation)
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Slovakia

17/06/2008 IP/08/952 State aid: Commission refers Slovakia to Court of Justice for failure to recover illegal and incompatible aid
04/06/2008 IP/08/853 State aid: Commission prohibits tax exemptions of almost €3 million to Alas Slovakia
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Slovenia

No press releases
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Spain

27/11/2008 IP/08/1817 Direct Taxation: The European Commission refers Portugal and Spain to Court of Justice over discriminatory taxation of foreign pension funds
Proceedings against Spain closed on 10/07/2014 after changes in legislation.
27/11/2008 IP/08/1813 Direct taxation: The European Commission requests Portugal and Spain to change restrictive exit tax provisions for companies
Proceedings against Spain and Portugal closed on 10/07/2014 after changes in legislation.
16/10/2008 IP/08/1533 Direct taxes: The European Commission requests Spain to end discriminatory taxation of non-resident taxpayers
Proceedings closed on 28/10/2010 (Spain changed its legislation)
16/10/2008 IP/08/1531 Direct taxation: The European Commission requests Spain to change restrictive exit tax provisions for individuals
Proceedings closed on 25/04/2013 (Spain changed its legislation)
06/05/2008 IP/08/712 Taxation of dividends: Commission takes steps against Bulgaria, Spain, Portugal and Romania, and closes case against Luxembourg
Proceedings against Bulgaria closed on 27/11/2008
Proceedings against Romania closed on 14/05/2009 (Romania changed its legislation)
Proceedings against Spain closed on 10/07/2014 after changes in legislation.
06/05/2008 IP/08/711 Commission takes steps against Spain regarding the application of a non EU-harmonized excise duty on mineral oils
Proceedings closed on 20/02/2014 (Spain changed its legislation)
03/04/2008 IP/08/513 VAT - Commission takes steps against Spain regarding its rules to determine the taxable amount of VAT in case of barter transactions
Proceedings closed on 18/03/2010 (Spain changed its legislation)
28/02/2008 IP/08/342 Corporate taxation: Commission requests Spain to amend discriminatory anti-abuse rules
Proceedings closed on 25/06/2009 (Spain changed its legislation)
31/01/2008 IP/08/141 VAT: Commission refers the UK to the Court and launches infringement proceedings against Spain concerning the refund of VAT to non established taxable persons
Proceedings against Spain closed on 29/01/2009 (Spain changed its legislation)
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Sweden

18/09/2008 IP/08/1362 Direct taxation: Commission requests Sweden to change restrictive exit tax provisions for companies
Proceedings closed on 18/03/2010 (Sweden changed its legislation)
26/06/2008 IP/08/1032 VAT: The Commission asks Sweden, Denmark, Finland and Austria for information concerning the application of exemptions
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United Kingdom

27/11/2008 IP/08/1816 Direct taxation: The European Commission takes steps against the United Kingdom as regards the deductibility of cross-border pension contributions
Proceedings closed on 29/10/2009 (The United Kingdom brought further clarification)
18/09/2008 IP/08/1365 Corporate taxation: Commission requests the United Kingdom to properly implement an ECJ ruling on cross-border loss compensation
Proceedings closed on 29/04/2015 (after an EU Court of Justice ruling)
31/01/2008 IP/08/141 VAT: Commission refers the UK to the Court and launches infringement proceedings against Spain concerning the refund of VAT to non established taxable persons
Proceedings against Spain closed on 29/01/2009 (Spain changed its legislation)
Proceedings against the UK closed on 27/01/2011 due to a decision of the EU Court of Justice

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