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Taxation and Customs Union

Infringement cases by country - 2009

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

29/10/2009 IP/09/1637 Direct taxes: The European Commission refers Austria to the European Court of Justice over discriminatory tax provisions in the field of science and research
29/10/2009 IP/09/1638 VAT: Commission pursues infringement proceedings against Austria on the exclusion of the right to deduct input tax with regard to construction costs for mixed use buildings
Proceedings closed on 5/05/2010 (Austria changed its legislation)
08/10/2009 IP/09/1459 Reduced rate of VAT on horses: the European Commission refers Austria, France, Germany and Luxembourg to the Court of Justice
Proceedings against Austria closed on 24/11/2011 (Austria changed its legislation)
08/10/2009 IP/09/1455 VAT - The European Commission refers Austria to the European Court of Justice for the inclusion of car registration tax in the taxable base on which VAT is calculated for road vehicle supplies
Proceedings closed on 19/05/2011 (Austria changed its legislation)
08/10/2009 IP/09/1453 VAT - Commission pursues infringement proceedings against Finland and Austria on the application of certain exemptions
14/05/2009 IP/09/782 Direct taxes: The European Commission formally requests Austria to amend certain rules related to the appointment of fiscal representatives
Proceedings closed on 31/05/2012 (Austria changed its legislation)
19/03/2009 IP/09/428 Direct taxes: The European Commission requests that Austria end discriminatory tax treatment of donations made in the field of science and research
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Belgium

20/11/2009 IP/09/1770 Direct taxation: The Commission requests Belgium to change its legislation implementing the Parent-Subsidiary Directive
Proceedings closed on 29/09/2011 (Belgium changed its legislation)
08/10/2009 IP/09/1452 Direct taxation: the Commission asks Belgium to amend its discriminatory legislation on accounts keepers/settlement institutions and investment funds
Proceedings closed on 26/09/2013 (Belgium changed its legislation)
25/06/2009 IP/09/1017 Direct taxation: The European Commission requests Belgium to end discriminatory taxation of interest paid by foreign banks to individuals
Proceedings against Belgium closed on 26/02/2015 (Belgium changed its legislation)
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Bulgaria

19/03/2009 IP/09/427 Direct taxes: The European Commission requests that Bulgaria end discriminatory taxation of non-resident taxpayers
Proceedings closed on 5/05/2010 (Bulgaria changed its legislation)
19/02/2009 IP/09/289 Direct taxation: The European Commission requests that Bulgaria end discriminatory tax treatment of foreign governmental, municipal and corporate bonds
Proceedings closed on 28/01/2010 (Bulgaria changed its legislation)
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Cyprus

No press releases
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Czech Republic

20/11/2009 IP/09/1768 VAT: The Commission tackles 8 Member States over the application of the VAT grouping rules
Proceedings against Spain closed on 5/05/2010 (Spain changed its legislation)
19/02/2009 IP/09/291 Direct taxation: The European Commission requests that the Czech Republic end discriminatory taxation of non-resident taxpayers
Proceedings closed on 29/10/2009 (The Czech Republic changed its legislation)
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Denmark

20/11/2009 IP/09/1768 VAT: The Commission tackles 8 Member States over the application of the VAT grouping rules
Proceedings against Spain closed on 5/05/2010 (Spain changed its legislation)
29/10/2009 IP/09/1629 State aid: Commission authorises Danish NO X tax reduction for cement industry; opens in-depth investigation into waste tax exemption
25/06/2009 IP/09/1018 Direct taxation: The European Commission requests Finland and Denmark to end discriminatory taxation of foreign pension funds
Proceedings against Denmark closed on 24/10/2012 (Denmark changed its legislation)
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Estonia

29/10/2009 IP/09/1636 Direct Taxation: The European Commission refers Estonia to the Court of Justice over its discriminatory taxation of non-residents' pensions
Proceedings closed on 26/09/2013 (Estonia changed its legislation)
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Finland

20/11/2009 IP/09/1768 VAT: The Commission tackles 8 Member States over the application of the VAT grouping rules
Proceedings against Spain closed on 5/05/2010 (Spain changed its legislation)
08/10/2009 IP/09/1453 VAT - Commission pursues infringement proceedings against Finland and Austria on the application of certain exemptions
Proceedings against Finland closed on 26/02/2015 due to the conformity of Finnish legislation
25/06/2009 IP/09/1018 Direct taxation: The European Commission requests Finland and Denmark to end discriminatory taxation of foreign pension funds
Proceedings against Finland closed on 26/02/2015 (Finland changed its legislation)
19/02/2009 IP/09/292 Direct taxation: Commission requests that Finland end discriminatory taxation of non-resident artists and sportsmen
Proceedings closed on 28/01/2010 (Finland changed its legislation)
29/01/2009 IP/09/171 Direct taxation: Commission requests Finland to end discriminatory taxation of forest income earned by non-residents
Proceedings closed on 28/01/2010 (Finland changed its legislation)
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France

20/11/2009 IP/09/1767 VAT: European Commission asks France to change its legislation on building land
Proceedings closed on 3/06/2010 (France changed its legislation)
20/11/2009 IP/09/1766 Manufactured tobacco: Commission asks France to abolish its strict quantitative limits on private individuals' tobacco purchases in other Member States
20/11/2009 IP/09/1765 Car taxation: The European Commission asks France to change a discriminatory aspect of its legislation relating to the 'malus tax' for second-hand vehicles imported from other Member States
Proceedings closed on 28/10/2010 (France changed its legislation)
20/11/2009 IP/09/1764 Direct taxation: The European Commission has asked France to abolish tax discrimination against foreign public-interest and not-for-profit bodies.
Proceedings closed on 24/09/2015 (France changed its legislation)
29/10/2009 IP/09/1642 VAT: The European Commission asks France to bring its tax representative ('répondant fiscal') provision into line with the VAT Directive (Directive 2006/112/EC)
08/10/2009 IP/09/1495 VAT: super-reduced rate for the first performances of a work: the European Commission launches the second stage of infringement proceedings against France
08/10/2009 IP/09/1459 Reduced rate of VAT on horses: the European Commission refers Austria, France, Germany and Luxembourg to the Court of Justice
Proceedings against France closed on 16/04/2014 (France changed its legislation)
16/04/2009 IP

Car tax: European Commission asks France for information on 'malus tax'

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Germany

29/10/2009 IP/09/1640 Taxation of outbound dividend and interest payments to foreign pension institutions: Commission takes steps against Germany
Proceedings closed on 21/03/2013 after an EU Court of Justice ruling
08/10/2009 IP/09/1459 Reduced rate of VAT on horses: the European Commission refers Austria, France, Germany and Luxembourg to the Court of Justice
Proceedings against Germany closed on 23/01/2014 (Germany changed its legislation)
19/03/2009 IP/09/435 Direct Taxation: The European Commission refers Germany to the European Court of Justice over its discriminatory taxation of outbound dividends
Proceedings closed on 17/10/2013 (Germany changed its legislation)
19/03/2009 IP/09/433 Direct Taxation: The European Commission refers Germany to the European Court of Justice over its discriminatory rules for buildings abroad
Proceedings closed on 30/09/2010 (Germany changed its legislation)
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Greece

29/10/2009 IP/09/1641 VAT: The European Commission calls on Greece to apply a uniform VAT rate to the provision of bowling facilities
Proceedings closed on 24/06/2010 (Greece changed its legislation)
08/10/2009 IP/09/1457 VAT: Commission requires Greece to ensure in its legislation the refund of unduly paid VAT and other taxes
19/03/2009 IP/09/432 VAT: the European Commission refers Greece to the European Court of Justice for failing to notify the transposition of two VAT Directives into national law
Proceedings closed in both cases on 8/10/2009 (Greece communicated its implementing measures)
19/02/2009 IP/09/287 Direct Taxation: The European Commission refers Greece to the European Court of Justice over discriminatory tax provisions for the acquisition of a first residential real estate in Greece
29/01/2009 IP/09/172 Direct Taxation: The European Commission opens a new infringement procedure against Greece for failure to comply with a Court judgment concerning capital duty
Proceedings closed on 28/01/2010 (Greece changed its legislation)
29/01/2009 IP/09/169 Car taxation: The European Commission calls on Greece to apply a Court ruling on depreciation criteria used to determine the taxable value of used cars
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Hungary

29/10/2009 IP/09/1643 Car taxation: The European Commission calls on Hungary to change its legislation on car registration tax
Proceedings closed on 27/10/2011 (Hungary changed its legislation)
08/10/2009 IP/09/1463 VAT refunds: the European Commission calls on Hungary to change its VAT reimbursement rules
19/02/2009 IP/09/290 Direct Taxation: The European Commission refers Hungary to the Court of Justice over discriminatory tax provisions concerning the duty levied on the purchase of residential property
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Ireland

20/11/2009 IP/09/1768 VAT: The Commission tackles 8 Member States over the application of the VAT grouping rules
Proceedings against Spain closed on 5/05/2010 (Spain changed its legislation)
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Italy

19/03/2009 IP/09/430 VAT: the European Commission requests that Italy modify its rules regarding the taxable amount for supplies of immovable property
Proceedings closed on 28/01/2010 (Italy changed its legislation)
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Latvia

14/05/2009 IP/09/781 VAT: the European Commission requests Latvia to apply VAT on land for construction
Proceedings closed on 29/10/2009 (Latvia changed its legislation)
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Lithuania

20/11/2009 IP/09/1769 Taxation of interest and royalties: Commission takes steps against Lithuania
Proceedings closed on 24/11/2010 (Lithuania changed its legislation)
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Luxembourg

08/10/2009 IP/09/1459 Reduced rate of VAT on horses: the European Commission refers Austria, France, Germany and Luxembourg to the Court of Justice
Proceedings against Luxembourg closed on 30/09/2010 (Luxembourg changed its legislation)
25/06/2009 IP/09/1013 Direct taxation: The European Commission refers Luxembourg to the European Court of Justice over its incorrect application of the Savings Tax Directive
Proceedings closed on 28/01/2010 (Luxembourg changed its legislation)
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Malta

No press releases
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Netherlands

20/11/2009 IP/09/1768 VAT: The Commission tackles 8 Member States over the application of the VAT grouping rules
Proceedings against Spain closed on 5/05/2010 (Spain changed its legislation)
29/10/2009 IP/09/1644 VAT: The Commission tackles the Netherlands over its exemption for fundraising activities
Proceedings closed on 31/05/2012 (the Netherlands changed its legislation)
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Poland

29/10/2009 IP/09/1645 VAT: Commission launches infringement proceedings against Poland concerning the refund of VAT to non-established taxable persons
Proceedings closed on 16/02/2011 (The EU changed its legislation)
14/05/2009 IP/09/780 Direct taxes: The European Commission formally requests Poland to end discriminatory taxation of foreign pension funds, investment funds and financial institutions
Proceedings closed on 24/01/2013 (Poland changed its legislation)
14/05/2009 IP/09/779 VAT - The European Commission refers Poland to the Court of Justice on the application of VAT to certain cross-border passenger transport services
19/03/2009 IP/09/429 VAT - The European Commission refers Poland to the European Court of Justice for the inclusion of car registration tax in the taxable base on which VAT is calculated for road vehicle supplies
Proceedings closed on 30/09/2010 due to a decision of the EU Court of Justice
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Portugal

29/10/2009 IP/09/1635 Direct taxation: The European Commission requests Portugal to amend restrictive exit tax provisions for individuals
08/10/2009 IP/09/1460 Direct taxation: The European Commission refers Spain and Portugal to the European Court of Justice over restrictive provisions on exit tax
Proceedings against Spain and Portugal closed on 10/07/2014 after changes in legislation.
25/06/2009 IP/09/1015 VAT: The European Commission requests Portugal to modify its flat-rate scheme applied to farmers
14/04/2009 IP/09/567 Direct Taxation: The Commission refers Portugal to the European Court of Justice over its discriminatory taxation of lottery winnings
Proceedings closed on 29/10/2009 (Portugal changed its legislation)
19/02/2009 IP/09/288 Direct taxation: The European Commission refers Portugal to the European Court of Justice over discriminatory taxation of non-resident taxpayers
Proceedings closed on 27/09/2012 (Portugal changed its legislation)
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Romania

25/06/2009 IP/09/1012 Car taxation: The European Commission requests Romania to modify its legislation regarding application of pollution tax on passenger cars
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Slovakia

No press releases
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Slovenia

No press releases
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Spain

20/11/2009 IP/09/1790 State aid: Commission requests Spain to comply with Court judgment on recovery of incompatible aid under company tax schemes
20/11/2009 IP/09/1768 VAT: The Commission tackles 8 Member States over the application of the VAT grouping rules
Proceedings against Spain closed on 5/05/2010 (Spain changed its legislation)
28/10/2009 IP/09/1601 State aid: Commission requires Spain to abolish tax scheme favouring acquisitions of other European companies
08/10/2009 IP/09/1460 Direct taxation: The European Commission refers Spain and Portugal to the European Court of Justice over restrictive provisions on exit tax
Proceedings against Spain and Portugal closed on 10/07/2014 after changes in legislation.
08/10/2009 IP/09/1456 VAT: Commission takes steps against Spain as regards the application of the travel agents' scheme
25/06/2009 IP/09/1019 Direct taxation: The European Commission requests Spain to change its tax provisions related to the exchange of shares
Proceedings closed on 27/01/2011
19/03/2009 IP/09/431 Direct taxation: The European Commission refers Spain to the European Court of Justice over restrictive exit tax provisions for individuals
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Sweden

20/11/2009 IP/09/1768 VAT: The Commission tackles 8 Member States over the application of the VAT grouping rules
Proceedings against Spain closed on 5/05/2010 (Spain changed its legislation)
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United Kingdom

20/11/2009 IP/09/1768 VAT: The Commission tackles 8 Member States over the application of the VAT grouping rules
08/10/2009 IP/09/1461 Corporate taxation: Commission refers the United Kingdom to the European Court of Justice over improper implementation of an ECJ ruling on cross-border loss relief
Proceedings closed on 29/04/2015 (after an EU Court of Justice ruling)
25/06/2009 IP/09/1016 VAT: The European Commission requests the United Kingdom to modify its legislation regarding the exemption for aircraft
Proceedings closed on 6/04/2011 (the United Kingdom changed its legislation)
29/01/2009 IP/09/170 Direct taxation: The European Commission requests the United Kingdom to end discriminatory provisions in the area of inheritance tax
Proceedings closed on 8/10/2009 (The UK changed its legislation)

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