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Taxation and Customs Union

Infringement cases by country - 2010-2013

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

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Austria

27/09/2012 MEMO/12/708 Taxation: Commission requests Austria to cease discriminatory treatment of foreign non-profit institutions – See page 11 (pdf version)
Case No 2009/2335
24/06/2010 IP/10/796 VAT: Commission requests Ireland, The Netherlands, Poland and Austria to change laws on preferential VAT rates for certain sectors
More information on Austria , Ireland , the Netherlands and Poland
Proceedings against Austria closed on 16/02/2011 (Austria changed its legislation)
03/06/2010 IP/10/662 Direct taxation: Commission refers Austria, Germany and Portugal to the European Court of Justice over discriminatory tax provisions
More information on Austria , Germany and Portugal
Proceedings against Portugal closed on 14/03/2011 (Portugal changed its legislation)
Proceedings against Austria closed on 31/05/2012 (Austria changed its legislation)
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Belgium

20/11/2013 IP/13/1104

Customs: Commission refers BELGIUM to Court over customs offices' opening hours and fees
Case No 2010/4132.

20/11/2013 IP/13/1105

Taxation: Commission brings a case before the Court of Justice in respect of two discriminatory provisions in Belgian law
Cases No 2008/4802 (tax on dividends) and 2008/4157 (interests paid to foreign investment funds).

17/10/2013 MEMO/13/907

The Commission takes Belgium to Court to ensure that it applies tax exemptions granted to European Union Institutions

16/10/2013 IP/13/957

State aid: Commission authorises phasing-out of Belgian biofuel support scheme (excise duty reductions)

26/09/2013 MEMO/13/820

Commission requests Belgium to end discriminatory tax provisions on certain donations
Case No 2009/4591.

26/09/2013 MEMO/13/820

Commission asks Belgium to end the taxation of foreign collective investment undertakings
Case No 2009/4568.

26/09/2013 IP/13/871

Taxation: Commission refers Belgium to Court over discriminatory inheritance tax provisions
Case No 2009/4019
Proceedings closed on 10/12/2013 (Belgium changed its legislation).

20/06/2013 IP/13/572

Taxation: Commission demands that 5 Member States implement key EU rules against tax evasion
Belgium: Case No 2013/0005
Proceedings against Finland closed on 20/11/2013 (Finland changed its legislation)
Proceedings against Belgium closed on 10/12/2013 (Belgium changed its legislation)
Proceedings against Greece closed on 20/02/2014 (Greece changed its legislation)

21/02/2013 MEMO/13/122

Taxation: Commission requests Belgium to amend discriminatory tax reductions in the Flemish region
Case No 2009/4278
Taxation: Commission asks Belgium to revise its taxation of paid interest
Case No 2008/4157

21/02/2013 IP/13/136

Taxation: Commission refers Belgium to Court over discriminatory tax reduction for Walloon tax residents
Case No 2009/4386

24/10/2012 MEMO/12/794

Taxation: Commission requests that Belgium cease discriminating against certain income from foreign shares
Case No 2008/4802
Proceedings closed on 26/09/2013 to be reopened later with a larger scope.

24/10/2012 MEMO/12/794

The European Commission requests BELGIUM to review Wallonia's inheritance taxation of non-residents
Case No 2008/4777

26/04/2012 IP/12/408 Taxation: Commission requests Belgium to amend two discriminatory tax provisions
Cases No 2009/4019 and 2009/4335
Proceedings closed on 10/12/2013 (Belgium changed its legislation)
22/03/2012 IP/12/282 Taxation: European Commission asks Belgium to revise its taxation of property income from abroad
Case No 2007/4332
22/03/2012 IP/12/281 Taxation: Commission requests Belgium to remove discriminatory rules on personal income tax
Case No 2009/4334
Proceedings closed on 23/01/2014 (Belgium changed its legislation)
27/02/2012 IP/12/178 Taxation: European Commission requests Belgium to amend property transfer tax in the Brussels Capital Region
Case No 2008/4447
Proceedings closed on 21/03/2013 (Belgium changed its legislation)
27/02/2012 IP/12/176 Taxation: European Commission requests Belgium to review discriminatory venture capital tax incentive
Case No 2008/4334
Proceedings closed on 21/03/2013 (Belgium changed its legislation)
26/01/2012 IP/12/61 Taxation: The European Commission requests Belgium to amend its rules on the notional interest deduction
24/11/2011 IP/11/1424 Taxation: the European Commission asks Belgium to end the additional taxation of certain types of income from capital
Case No 2007/4786
Proceedings closed on 21/02/2013 (Belgium changed its legislation)
19/05/2011 IP/11/608 Customs union: Commission asks Belgium to review the opening hours of its customs offices and the fees charged for certain operations
Case No 2010/4132
19/05/2011 IP/11/607 Taxation: Commission requests Belgium to amend discriminatory tax provisions on donations of shares
Cases No 2009/4592 (Brussels) and 2008/4958 (Wallonia)
Proceedings closed on 31/05/2012 and 27/09/2012 (Belgium changed its legislation)
06/04/2011 IP/11/427 Taxation: Commission requests Belgium to amend property tax legislation
Proceedings closed on 26/01/2012 (Belgium changed its legislation)
06/04/2011 IP/11/425 Taxation: Commission requests Belgium to amend two discriminatory inheritance tax provisions
Proceedings (non-resident heirs or recipients of gifts) closed on 29/09/2011 (Belgium changed its legislation)
Proceedings (foreign non-profit organisations) closed on 27/09/2012 (Belgium changed its legislation)
06/04/2011 IP/11/423 Taxation: Commission refers Belgium to Court over tax discrimination against Icelandic and Norwegian investment funds
Proceedings closed on 10/12/2013 (Belgium changed its legislation)
06/04/2011 IP/11/422 Taxation: Commission refers Belgium to Court over discriminatory taxation of foreign investment companies
Proceedings closed on 21/02/2013 (Belgium changed its legislation)
06/04/2011 IP/11/421 Taxation: Commission formally requests Belgium to change its law on taxation of capital gains
Proceedings closed on 26/01/2012 (Belgium changed its legislation)
16/02/2011 IP/11/159

Taxation: Commission requests Belgium to amend its provision on taxation of gifts of real estate in Brussels
Proceedings closed on 31/05/2012 (Belgium changed its legislation)

24/11/2010 IP/10/1563

Taxation: European Commission asks Belgium to end discriminatory tax treatment of capital income.
More information
Proceedings closed on 21/02/2013 (Belgium changed its legislation)

24/11/2010 IP/10/1559

Direct taxation: The European Commission refers Belgium to the Court of Justice on rules providing that contributions for pension savings only qualify for tax relief if paid in Belgium.
More information
Proceedings closed on 22/07/2016 (Belgium changed its legislation)

28/10/2010 IP/10/1403 Direct taxation: the European Commission asks Belgium to end two discriminatory arrangements
More information on regional reduction and interests
Proceedings (regional reduction) closed on 16/06/2011 (Belgium changed its legislation)
Proceedings (interests) closed on 29/09/2011 (Belgium changed its legislation)
30/09/2010 IP/10/1253

Direct taxation: Commission requests Germany, Greece and Belgium to remove discriminatory provisions.
More information on Belgium (collective investment) and Belgium (successions) , Germany and Greece .
Proceedings against Greece closed on 14/03/2011 (Greece changed its legislation)
Proceedings against Belgium closed on 31/05/2012 and 27/09/2012 (Belgium changed its legislation)

03/06/2010 IP/10/663 Direct Taxation: Commission formally asks Belgium to modify certain discriminatory tax provisions
More information on Belgium (personal tax) et Belgium (company tax)
Proceedings (company tax) closed on 29/09/2011 (Belgium changed its legislation)
Proceedings closed on 29/09/2011 and 10/12/2013 (Belgium changed its legislation)
03/06/2010 IP/10/661 VAT: The Commission calls on Belgium to amend its legislation on the reduced VAT rate for certain transactions involving buildings
Proceedings closed on 6/04/2011 (Belgium changed its legislation)
05/05/2010 IP/10/513 Taxation: Commission refers Belgium, Finland and France to the European Court of Justice and sends a reasoned opinion to Spain
More information on Belgium , Finland , France und Spain
Proceedings against Belgium closed on 26/02/2015 (Belgium changed its legislation)
18/03/2010 IP/10/300 Direct Taxation: Commission requests that Belgium, France, Greece, the Netherlands and Portugal change discriminatory rules
More information on Belgium (personal tax) , Belgium (company tax) , France , Greece , the Netherlands and Portugal
Proceedings against Greece closed on 28/10/2010 (Greece changed its legislation)
Proceedings against Belgium (company tax) closed on 27/01/2011 (Belgium changed its legislation)
18/03/2010 IP/10/299 Direct taxation: The European Commission requests Belgium, Denmark and the Netherlands to change restrictive exit tax provisions for companies and closes a similar case against Sweden
Proceedings against Belgium closed on 29/09/2011 (Belgium changed its legislation)
Proceedings against the Netherlands closed on 20/11/2013 (The Netherlands changed its legislation)
28/01/2010 IP/10/94 Direct taxes: The European Commission formally requests Belgium to change its provisions with regard to the higher taxation of dividends and interest received by foreign investment funds
Proceedings closed on 19/05/2011 (Belgium changed its legislation)
28/01/2010 IP/10/91 Direct taxes: The European Commission formally requests Belgium to amend certain provisions on the taxation of dividends
Proceedings closed on 21/03/2013 (Belgium changed its legislation)
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Bulgaria

20/06/2013 IP/13/573

Customs: Bulgaria referred to Court of Justice for failing to abolish duty and tax relief in its agreement with USA
Case No 2008/2050

21/06/2012 IP/12/672 Customs: Bulgaria asked to review terms of bilateral agreement with the United States
Case No 2008/2050
26/04/2012 IP/12/413 European Commission asks Bulgaria to apply VAT to the activities of state bailiffs
Case No 2008/4368
Proceedings closed on 21/02/2013 (Bulgaria changed its legislation)
27/10/2011 IP/11/1276 Taxation: the European Commission requests Bulgaria to amend its VAT rules
Case No 2008/4839
Proceedings closed on 21/06/2012 (Bulgaria changed its legislation)
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Croatia

No press releases
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Cyprus

20/11/2013 MEMO/13/1005 Taxation: Commission asks CYPRUS to transpose VAT invoicing rules
Case No 2013/0010
Proceedings closed on 28/03/2014 (Cyprus changed its legislation)
31/05/2012 IP/12/527 Car Taxation: Commission requests Cyprus to change registration tax rules on second-hand vehicles
Case No 2008/4766
Proceedings closed on 21/02/2013 (Cyprus changed its legislation)
27/10/2011 IP/11/1277 Taxation: Commission refers Cyprus to the Court of Justice over discriminatory car taxation rules
Case No 2006/4632
Proceedings closed on 31/05/2012 (Cyprus changed its legislation)
06/04/2011 IP/11/426 Taxation: Commission requests Cyprus to modify discriminatory excise duty rules for imported second-hand motorcycles
Proceedings closed on 26/09/2013 (Cyprus changed its legislation)
27/01/2011 IP/11/77 Taxation: Commission requests Cyprus to modify discriminatory rules on car taxation
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Czech Republic

27/01/2011 IP/11/76 Taxation: Commission refers 8 Member States to Court over their VAT rules for travel agents
Proceedings against 7 of the 8 Member States (all except Spain) closed on 20/11/2013 after an EU Court of Justice ruling
28/10/2010 IP/10/1406 Direct taxation: Commission requests Czech Republic and Sweden to end discriminatory treatment for pensions
More information on the Czech Republic and Sweden
Proceedings against Czech Republic closed on 16/02/2011 (The Czech Republic changed its legislation)
24/06/2010 IP/10/795 VAT: Commission refers seven Member States to Court over grouping rules
Proceedings against Czech Republic, Denmark, Finland, Netherlands, Sweden and UK closed on 20/06/2013 after an EU Court of Justice ruling
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Denmark

25/04/2013 MEMO/13/375

Taxation: the Commission requests Denmark to change tax rules on foreign investment institutes
Case No 2010/4192

24/01/2013 MEMO/13/22

Taxation: Commission asks Denmark to amend exit tax rules
Case No 2008/4992 - More information

24/11/2010 IP/10/1565 Taxation: Commission refers Denmark, The Netherlands and Spain to EU Court over exit tax rules
More information on Denmark , the Netherlands and Spain
Proceedings against the Netherlands closed on 20/11/2013 (The Netherlands changed its legislation)
Proceedings against Denmark closed on 16/04/2014 (Denmark changed its legislation)
24/06/2010 IP/10/795 VAT: Commission refers seven Member States to Court over grouping rules
Proceedings against Czech Republic, Denmark, Finland, Netherlands, Sweden and UK closed on 20/06/2013 after an EU Court of Justice ruling
18/03/2010 IP/10/299 Direct taxation: The European Commission requests Belgium, Denmark and the Netherlands to change restrictive exit tax provisions for companies and closes a similar case against Sweden
Proceedings against the Netherlands closed on 20/11/2013 (The Netherlands changed its legislation)
Proceedings against Denmark closed on 16/04/2014 (Denmark changed its legislation)
28/01/2010 IP/10/90

VAT - Commission pursues infringement proceedings against Denmark regarding VAT exemptions
Proceedings closed on 24/09/2015. Case No 2007/2312.

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Estonia

16/06/2011 IP/11/718 Taxation: Commission requests Estonia to amend discriminatory tax rules for non-resident investment funds
Case No 2008/4851
Proceedings closed on 28/03/2014 (Estonia changed its legislation)
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Finland

20/06/2013 IP/13/572

Taxation: Commission demands that 5 Member States implement key EU rules against tax evasion
Finland: Case No 2013/0033
Proceedings against Finland closed on 20/11/2013 (Finland changed its legislation)
Proceedings against Greece closed on 20/02/2014 (Greece changed its legislation)
Proceedings against Italy closed on 10/07/2014 after changes in legislation.

27/01/2011 IP/11/76 Taxation: Commission refers 8 Member States to Court over their VAT rules for travel agents
Proceedings against 7 of the 8 Member States (all except Spain) closed on 20/11/2013 after an EU Court of Justice ruling
24/06/2010 IP/10/795 VAT: Commission refers seven Member States to Court over grouping rules
Proceedings against Czech Republic, Denmark, Finland, Netherlands, Sweden and UK closed on 20/06/2013 after an EU Court of Justice ruling
05/05/2010 IP/10/513 Taxation: Commission refers Belgium, Finland and France to the European Court of Justice and sends a reasoned opinion to Spain
More information on Belgium , Finland , France und Spain
Proceedings against Finland closed on 26/02/2015 (Finland changed its legislation)
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France

20/11/2013 MEMO/13/1005

Taxation: Commission asks FRANCE and LATVIA to implement key EU rules against tax evasion
Case No 2013/0036.

06/11/2013 IP/13/1043

State aid: Commission opens in-depth investigation into fiscal exemptions for certain maritime chartering services in France

17/10/2013 MEMO/13/907

Commission asks France to abolish the discriminatory capital gains tax on precious metals
Case No 2010/4069.
Proceedings closed on 20/02/2014 (France changed its legislation)

30/05/2013 IP/13/473

Taxation: Commission refers France to the Court of Justice over discriminatory property tax rules
Case No 2009/4185

21/02/2013 IP/13/137

Taxation: Commission refers France and Luxembourg to the Court of Justice over reduced VAT rates on ebooks
Case No 2012/4080
Proceedings against Luxembourg closed on 16/07/2015 (Luxembourg changed its legislation)

21/11/2012 MEMO/12/876

Taxation: Commission asks FRANCE to tax luxury yacht hire
Case No 2011/2176
Proceedings closed on 16/04/2014 (France changed its legislation)

24/10/2012 MEMO/12/794

Taxation: VAT on electronic books in France and Luxembourg
Case No 2012/4080

03/07/2012 IP/12/740 - Commission questions France and Luxemburg about reduced VAT rate on digital books
Case No 2012/4080 for France and 2012/2098 for Luxemburg.
21/06/2012 IP/12/673 European Commission calls on France to limit the reduced VAT rate to domestic care services
Case No 2011/2112
Proceedings closed on 16/04/2014 (France changed its legislation)
29/09/2011 IP/11/1126 Taxation: the Commission refers France to the Court of Justice over VAT on ships
Case No 2008/2287
Proceedings closed on 16/07/2015 (France changed its legislation)
19/05/2011 IP/11/603

Taxation: Commission refers France to Court over tax discrimination against foreign pension and investment funds
Cases No 2006/4097 (pension funds) and 2008/4439 (investment funds)
Proceedings closed on 30/05/2013 (France changed its legislation)

16/02/2011 IP/11/160

Taxation: Commission requests France to amend discriminatory tax rules for investments in residential property to let

27/01/2011 IP/11/76 Taxation: Commission refers 8 Member States to Court over their VAT rules for travel agents
Proceedings against 7 of the 8 Member States (all except Spain) closed on 20/11/2013 after an EU Court of Justice ruling
24/11/2010 IP/10/1575

Taxation: Commission refers France to EU Court over failure to adapt its electricity taxation system
More information
Proceedings closed on 10/07/2014 (France changed its legislation)

28/10/2010 IP/10/1405 Direct taxation: The European Commission requests France to review two capping measures
More information
Proceedings closed on 27/10/2011 (France changed its legislation)
24/06/2010 IP/10/793 Taxation: the Commission refers France to the Court of Justice for infringing VAT and excise rules
More information on France (VAT) and France (excise duties) Proceedings regarding VAT closed on 21/02/2013 (France changed its legislation)
Proceedings regarding excise duties closed on 16/04/2014 (France changed its legislation)
05/05/2010 IP/10/513 Taxation: Commission refers Belgium, Finland and France to the European Court of Justice and sends a reasoned opinion to Spain
More information on Belgium , Finland , France and Spain Proceedings against France closed on 24/10/2012 (France changed its legislation)
Proceedings against Belgium and Finland closed on 26/02/2015 (Belgium and Finland changed their legislation)
18/03/2010 IP/10/300 Direct Taxation: Commission requests that Belgium, France, Greece, the Netherlands and Portugal change discriminatory rules
More information on Belgium (personal tax) , Belgium (company tax) , France , Greece , the Netherlands and Portugal
Proceedings against Greece closed on 28/10/2010 (Greece changed its legislation)
Proceedings against Belgium (company tax) closed on 27/01/2011 (Belgium changed its legislation)
18/03/2010 IP/10/296 VAT - Commission takes Portugal and Hungary to Court and asks France to modify its VAT legislation
More information on France , Hungary and Portugal .
18/03/2010 IP/10/295 Electricity taxation: the European Commission asks France to adapt its electricity taxation system
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Germany

27/09/2012 IP/12/1019

Taxation: Commission refers Germany to Court over discriminatory tax rules on hidden reserves
Case No 2008/4336

27/09/2012 IP/12/1018

Taxation: Commission refers Germany to the Court of Justice for discriminatory inheritance tax provisions
Case No 2008/4534

27/09/2012 MEMO/12/708 Taxation: Commission requests Germany amend its rules on VAT refunds for non-EU operators – See page 11 (pdf version)
Case No 2011/2087
22/03/2012 IP/12/283 Commission refers Germany to Court over tax treatment of group companies (Organgesellschaften)
Case No 2008/4909
Proceedings closed on 26/09/2013 (Germany changed its legislation)
27/02/2012 IP/12/177 European Commission calls on Germany to change its rules on VAT
Case No 2011/2092
Proceedings closed on 23/01/2014 (Germany changed its legislation)
29/09/2011 IP/11/1127 Taxation: Commission requests Germany to amend discriminatory tax rules on hidden reserves
Case No 2008/4336
06/04/2011 IP/11/428 Taxation: Commission requests Germany to extend VAT exemptions for sharing costs of services
14/03/2011 IP/11/294 Taxation: Commission requests Germany to amend discriminatory inheritance tax provisions
30/09/2010 IP/10/1253 Direct taxation: Commission requests Germany, Greece and Belgium to remove discriminatory provisions.
More information on Belgium (collective investment) and Belgium (successions) , Germany and Greece .
Proceedings against Greece closed on 14/03/2011 (Greece changed its legislation)
03/06/2010 IP/10/662

Direct taxation: Commission refers Austria, Germany and Portugal to the European Court of Justice over discriminatory tax provisions
More information on Austria , Germany and Portugal
Proceedings against Portugal closed on 14/03/2011 (Portugal changed its legislation)
Proceedings against Germany closed on 21/03/2013 after an EU Court of Justice ruling

18/03/2010 IP/10/298 Direct taxation: The European Commission formally requests Germany to amend its anti-abuse provision on withholding tax relief
For more information see the factsheet Proceedings closed on 27/09/2012 (Germany changed its legislation)
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Greece

20/11/2013 MEMO/13/1005

The Commission asks GREECE to stop discriminatory inheritance tax provisions
Cases No 2012/2134 (real estate) and 2012/2091 (bequests to non-profit organisations)

20/06/2013 MEMO/13/583

Taxation: Commission requests Greece to end discriminatory taxation on milk and meat
Case No 2009/4401
Proceedings closed on 10/07/2014 (Greece changed its legislation)

20/06/2013 IP/13/572

Taxation: Commission demands that 5 Member States implement key EU rules against tax evasion
Greece: Case No 2013/0027
Proceedings against Finland closed on 20/11/2013 (Finland changed its legislation)
Proceedings against Greece closed on 20/02/2014 (Greece changed its legislation)
Proceedings against Italy closed on 10/07/2014 after changes in legislation.

21/11/2012 MEMO/12/876

Taxation: Commission requests GREECE to modify rules on leased or rented cars
Case No 2010/2177

27/09/2012 MEMO/12/708 Taxation: Commission requests Greece to modify rules on vehicle registration tax – See page 12 (pdf version)
Case No 2010/2178
Proceedings against Greece closed on 25/09/2014 (Greece changed its legislation)
16/02/2011 IP/11/161

Taxation: Commission requests Greece to modify its discriminatory tax amnesty
Proceedings closed on 24/11/2011

27/01/2011 IP/11/76 Taxation: Commission refers 8 Member States to Court over their VAT rules for travel agents
Proceedings against 7 of the 8 Member States (all except Spain) closed on 20/11/2013 after an EU Court of Justice ruling
30/09/2010 IP/10/1253

Direct taxation: Commission requests Germany, Greece and Belgium to remove discriminatory provisions.
More information on Belgium (collective investment) and Belgium (successions) , Germany and Greece .
Proceedings against Greece closed on 14/03/2011 (Greece changed its legislation)

05/05/2010 IP/10/514 Car taxation: Commission calls on Greece to respect Court ruling on the taxation of used cars
Proceedings closed on 23/07/2014 (Greece changed its legislation)
18/03/2010 IP/10/300 Direct Taxation: Commission requests that Belgium, France, Greece, the Netherlands and Portugal change discriminatory rules
More information on Belgium (personal tax) , Belgium (company tax) , France , Greece , the Netherlands and Portugal
Proceedings against Greece closed on 28/10/2010 (Greece changed its legislation)
Proceedings against Belgium (company tax) closed on 27/01/2011 (Belgium changed its legislation)
18/03/2010 IP/10/297 VAT: The Commission to bring Greece before Court of Justice for not ensuring in its legislation the refund of unduly paid VAT and other taxes
For more information see the factsheet
Proceedings (Greek translators and Greek Automobile Club) closed on 16/06/2011 (Greece changed its legislation)
28/01/2010 IP/10/93 Direct Taxation: Commission opens a new infringement procedure against Greece for failure to comply with a Court judgment concerning taxation of income from inbound dividends
28/01/2010 IP/10/85 Direct Taxation: Commission requests Greece to amend its tax provisions on tax deductibility of certain categories of consumer expenditure
Proceedings closed on 30/09/2010 (Greece changed its legislation)
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Hungary

21/02/2013 IP/13/138

Taxation: Commission refers Hungary to Court over tax exemption of pálinka
Case No 2011/4062

21/11/2012 MEMO/12/876

Taxation: Commission requests HUNGARY to amend its special retail tax and the special telecommunication tax
Cases No 2011/4194 and 2012/2103
Proceedings related to case No 2012/2103 closed on 17/10/2013 (Hungary changed its legislation)
Proceedings related to case No 2011/4194 closed on 28/03/2014 (the relevant Hungarian legislation is no longer in force)

21/06/2012 IP/12/674 Taxation: Commission requests Hungary end the full excise duty exemption of pálinka
Case No 2011/4062
16/06/2011 IP/11/717 Taxation: Commission requests Hungary to amend its VAT rules on open-end leases of passenger vehicles
Case No 2010/4162
Proceedings closed on 22/03/2012 (Hungary changed its legislation)
18/03/2010 IP/10/296 VAT - Commission takes Portugal and Hungary to Court and asks France to modify its VAT legislation
More information on France , Hungary and Portugal .
Proceedings against Hungary closed on 27/02/2012 (Hungary changed its legislation)
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Ireland

26/01/2012 IP/12/62

Taxation: Commission requests Ireland to modify its taxation of motor vehicles less than 3 months old
Proceedings closed on 25/04/2013 (Ireland changed its legislation)

27/10/2011 IP/11/1281 Car registration tax: Commission requests Ireland and Spain to modify rules on vehicles from other Member States
Case No 2010/2144 for Ireland; case No 2010/2104 for Spain (case No 2105 for company cars)
27/10/2011 IP/11/1280 Taxation: Commission refers Ireland to Court of Justice over fuel excise duty exemption
Case No 2008/2023
Proceedings closed on 26/02/2015 (Ireland changed its legislation)
27/01/2011 IP/11/78 Direct taxation: Commission requests Ireland to amend restrictive exit tax provisions for companies
Proceedings closed on 10/07/2014 after changes in legislation.
24/11/2010 IP/10/1576 VAT: Commission refers Ireland to EU Court over reduced VAT rate for horses and greyhounds
More information
Proceedings closed on 26/02/2015 (Ireland changed its legislation)
24/06/2010 IP/10/795 VAT: Commission refers seven Member States to Court over grouping rules
Proceedings against Czech Republic, Denmark, Finland, Netherlands, Sweden and UK closed on 20/06/2013 after an EU Court of Justice ruling
24/06/2010 IP/10/796 VAT: Commission requests Ireland, The Netherlands, Poland and Austria to change laws on preferential VAT rates for certain sectors
More information on Austria , Ireland , the Netherlands and Poland
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Italy

20/11/2013 MEMO/13/1005

VAT: Commission requests ITALY to review its rules on ancillary costs to VAT exempt imports
Case No 2012/2088.
Proceedings against Italy closed on 16/06/2016 (Italy changed its legislation)

20/06/2013 IP/13/572

Taxation: Commission demands that 5 Member States implement key EU rules against tax evasion
Italy: Case No 2013/0043
Proceedings against Finland closed on 20/11/2013 (Finland changed its legislation)
Proceedings against Greece closed on 20/02/2014 (Greece changed its legislation)
Proceedings against Italy closed on 10/07/2014 after changes in legislation.

24/10/2012 MEMO/12/794

Taxation: Commission requests ITALY to cease discrimination against cheaper tobacco products
Case No 2011/4175
Proceedings closed on 26/02/2015 (Italy changed its legislation)

24/11/2011 IP/11/1423 Customs: Commission requests Italy to review its judicial practice on remission and repayment of duties
Case No 2006/2380
27/10/2011 IP/11/1279 Taxation: Commission requests Italy to implement EU VAT rules
Case No 2011/049
Proceedings closed on 27/02/2012 (Italy communicated its national legislation)
19/05/2011 IP/11/604 Taxation: Commission demands that Italy comply with the provisions of the VAT Directive on exemptions for ships
Case No 2008/4219
Proceedings closed on 22/03/2012 (Italy changed its legislation)
27/01/2011 IP/11/76 Taxation: Commission refers 8 Member States to Court over their VAT rules for travel agents
Proceedings against 7 of the 8 Member States (all except Spain) closed on 20/11/2013 after an EU Court of Justice ruling
12/10/2010 IP/10/1319 State aid: Commission opens probe into preferential real estate tax regime for non commercial entities in Italy
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Latvia

20/11/2013 MEMO/13/1005

Taxation: Commission asks FRANCE and LATVIA to implement key EU rules against tax evasion
Case No 2013/0052.
Proceedings against Latvia closed on 16/04/2014 (Latvia changed its legislation)

30/09/2010 IP/10/1243

Excise duty: Commission requests Latvia to amend discriminatory rules on bio-fuel from other Member States
Proceedings closed on 29/09/2011 (Latvia changed its legislation)

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Lithuania

No press releases
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Luxembourg

21/02/2013 IP/13/137

Taxation: Commission refers France and Luxembourg to the Court of Justice over reduced VAT rates on ebooks
Case No 2012/2098
Proceedings against Luxembourg closed on 16/07/2015 (Luxembourg changed its legislation)

24/10/2012 MEMO/12/794

Taxation: VAT on electronic books in France and Luxembourg
Case No 2012/2098

03/07/2012 IP/12/740 Commission questions France and Luxemburg about reduced VAT rate on digital books
Case No 2012/4080 for France and 2012/2098 for Luxembourg.
26/01/2012 IP/12/63 European Commission calls on Luxembourg to change its rules on VAT
24/06/2010 IP/10/794

Direct taxation: the Commission asks the Grand Duchy of Luxembourg to amend certain discriminatory provisions on inheritance tax
Proceedings closed on 29/09/2011 (Luxembourg changed its legislation)

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Malta

No press releases
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Netherlands

21/11/2012 MEMO/12/876

Taxation: Commission requests THE NETHERLANDS to amend tax rules on cross-border pensions
Case No 2009/4025

24/11/2011 IP/11/1425 Taxation: Commission refers the Netherlands to the Court of Justice over discriminatory inheritance and gift tax rules
Case No 2008/2139
Proceedings closed on 16/06/2016 (the Netherlands changed its legislation)
29/09/2011 IP/11/1128 Taxation: Commission requests The Netherlands to modify rules on VAT treatment of participation in supervisory boards
Case No 2008/4926
Proceedings closed on 27/09/2012 (the Netherlands changed its legislation)
16/06/2011 IP/11/719 Taxation: Commission requests The Netherlands to amend discriminatory tax rules on fiscal unities
Case No 2008/4616
16/06/2011 IP/11/716 Taxation: Commission refers The Netherlands to Court over VAT rules for travel agents
Case No 2006/2546
Proceedings closed on 21/06/2012 (the Netherlands changed its legislation)
06/04/2011 IP/11/429 Taxation: Commission refers The Netherlands to Court over tax discrimination against foreign charities
Proceedings closed on 27/09/2012
24/11/2010 IP/10/1565 Taxation: Commission refers Denmark, The Netherlands and Spain to EU Court over exit tax rules
More information on Denmark , the Netherlands and Spain
Proceedings against the Netherlands closed on 20/11/2013 (The Netherlands changed its legislation)
30/09/2010 IP/10/1252

Direct taxation: Commission requests The Netherlands to change discriminatory tax laws.
More information on charities , taxation of successions , charities/companies and foreign companies .
Proceedings against the Netherlands (charities) closed on 24/10/2012 (The Netherlands changed its legislation)

24/06/2010 IP/10/795 VAT: Commission refers seven Member States to Court over grouping rules
Proceedings against Czech Republic, Denmark, Finland, Netherlands, Sweden and UK closed on 20/06/2013 after an EU Court of Justice ruling
24/06/2010 IP/10/796 VAT: Commission requests Ireland, The Netherlands, Poland and Austria to change laws on preferential VAT rates for certain sectors
More information on Austria , Ireland , the Netherlands and Poland
18/03/2010 IP/10/300 Direct Taxation: Commission requests that Belgium, France, Greece, the Netherlands and Portugal change discriminatory rules
More information on Belgium (personal tax) , Belgium (company tax) , France , Greece , the Netherlands and Portugal
Proceedings against Greece closed on 28/10/2010 (Greece changed its legislation)
Proceedings against Belgium (company tax) closed on 27/01/2011 (Belgium changed its legislation)
Proceedings against the Netherlands closed on 27/09/2012
18/03/2010 IP/10/299 Direct taxation: The European Commission requests Belgium, Denmark and the Netherlands to change restrictive exit tax provisions for companies and closes a similar case against Sweden
Proceedings against the Netherlands closed on 20/11/2013 (The Netherlands changed its legislation)
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Poland

26/09/2013 IP/13/870

Taxation: Commission refers Poland to Court over reduced VAT rate for medical and fire protection goods
Cases No 2009/2248 (medical goods) and 2010/2169 (fire protection goods).

20/06/2013 IP/13/572

Taxation: Commission demands that 5 Member States implement key EU rules against tax evasion
Poland: Case No 2013/0063
Proceedings against Finland closed on 20/11/2013 (Finland changed its legislation)
Proceedings against Greece closed on 20/02/2014 (Greece changed its legislation)
Proceedings against Poland closed on 25/09/2014 (Poland changed its legislation)

21/02/2013 MEMO/13/122

Taxation: The Commission requests POLAND to amend its legislation on reduced VAT rates
Case No 2010/2169

24/01/2013 MEMO/13/22

Taxation: Commission calls on Poland to amend its rules on VAT rates for medical equipment and pharmaceutical products
Case No 2009/2248

24/10/2012 MEMO/12/794

Taxation: Commission requests POLAND and PORTUGAL to notify transposition of EU rules on the recovery of claims
Case No 2012/0106
Proceedings against Poland closed on 23/01/2014 (Poland changed its legislation)

16/06/2011 IP/11/720 Taxation: Commission requests Poland to amend discriminatory tax legislation for foreign investment and pension funds
Case No 2006/4093
Proceedings closed on 24/01/2013 (Poland changed its legislation)
27/01/2011 IP/11/76 Taxation: Commission refers 8 Member States to Court over their VAT rules for travel agents
Proceedings against 7 of the 8 Member States (all except Spain) closed on 20/11/2013 after an EU Court of Justice ruling
24/06/2010 IP/10/796 VAT: Commission requests Ireland, The Netherlands, Poland and Austria to change laws on preferential VAT rates for certain sectors
More information on Austria , Ireland , the Netherlands and Poland
Proceedings against Poland closed on 29/09/2011 (Poland changed its legislation)
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Portugal

20/06/2013 MEMO/13/583

Taxation: The European Commission requests Portugal to end discriminatory taxation of non-resident companies
Case No 2011/4002

24/10/2012 MEMO/12/794

Taxation: Commission requests POLAND and PORTUGAL to notify transposition of EU rules on the recovery of claims
Case No 2012/0116
Proceedings against Portugal closed on 21/02/2013 (Portugal communicated its legislation)

21/06/2012 IP/12/675 European Commission calls on Portugal to change its excise duty rules for cigarettes
Case No 2008/4818
27/01/2011 IP/11/76 Taxation: Commission refers 8 Member States to Court over their VAT rules for travel agents
Proceedings against 7 of the 8 Member States (all except Spain) closed on 20/11/2013 after an EU Court of Justice ruling
03/06/2010 IP/10/662 Direct taxation: Commission refers Austria, Germany and Portugal to the European Court of Justice over discriminatory tax provisions
Proceedings against Portugal closed on 14/03/2011 (Portugal changed its legislation)
18/03/2010 IP/10/300 Direct Taxation: Commission requests that Belgium, France, Greece, the Netherlands and Portugal change discriminatory rules
More information on Belgium (personal tax) , Belgium (company tax) , France , Greece , the Netherlands and Portugal
Proceedings against Greece closed on 28/10/2010 (Greece changed its legislation)
Proceedings against Belgium (company tax) closed on 27/01/2011 (Belgium changed its legislation)
Proceedings against Portugal closed on 14/03/2011 (Portugal changed its legislation)
18/03/2010 IP/10/296 VAT - Commission takes Portugal and Hungary to Court and asks France to modify its VAT legislation
More information on France , Hungary and Portugal .
28/01/2010 IP/10/92 Car taxation: The European Commission calls on Portugal to change its legislation on annual circulation tax on motor vehicles
Proceedings against Portugal closed on 14/03/2011
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Romania

26/09/2013 MEMO/13/820

Taxation: Commission requests Romania to review its tax rules on non-residents' employment income
Case No 2010/2188.
Proceedings against Romania closed on 26/02/2015 (Romania changed its legislation)

26/09/2013 MEMO/13/820

Taxation: Commission requests Romania to change its VAT refund practice
Case No 2009/4312.
Proceedings closed on 16/07/2015 (Romania changed its legislation)

21/02/2013 MEMO/13/122

Taxation: Commission requests ROMANIA to review its taxation of foreign businesses
Case No 2009/4527
Proceedings closed on 26/09/2013 (Romania changed its legislation)

24/10/2012 MEMO/12/794

Taxation: Commission requests ROMANIA to amend its legislation on excise warehouses
Case No 2010/4229
Proceedings against Romania closed on 20/06/2013 (Romania changed its legislation)

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Slovakia

16/10/2013 IP/13/959

State aid: Commission confirms that tax debt write-off for Slovak alcohol producer Frucona Košice is incompatible with EU rules

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Slovenia

No press releases
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Spain

20/06/2013 MEMO/13/583

Taxation: Commission requests Spain to end discriminatory taxation of investments in non-resident companies
Case No 2010/4111

25/04/2013 IP/13/365

Taxation: Commission refers Spain to Court over discriminatory real estate taxation
Case No 2011/4001
Proceedings closed on 26/03/2015 (Spain changed its legislation)

21/02/2013 MEMO/13/122

Taxation: Commission asks SPAIN to amend inheritance and gift tax rules in the Territorios Históricos de Alava y Bizkaia
Case No 2011/2158
Proceedings closed on 16/07/2015 (Spain changed its legislation)

24/10/2012 MEMO/12/794

Taxation: Commission requests SPAIN to levy VAT on certain notary services
Case No 2011/4031
Proceedings closed on 26/02/2015 (Spain changed its legislation)

27/09/2012 MEMO/12/708

Taxation: Commission requests Spain to change its discriminatory real estate tax regime – See page 12 (pdf version)
Case No 2011/4001
Proceedings closed on 26/03/2015 (Spain changed its legislation)

26/04/2012 IP/12/414 Taxation: Commission requests Spain to modify its rules on excise duties
Case No 2009/4215
Proceedings closed on 21/03/2013 (Spain changed its legislation)
27/10/2011 IP/11/1281 Car registration tax: Commission requests Ireland and Spain to modify rules on vehicles from other Member States
Case No 2010/2144 for Ireland; case No 2010/2104 for Spain (case No 2105 for company cars)
Proceedings against Spain closed on 28/03/2014 (Spain changed its legislation)
27/10/2011 IP/11/1278 Taxation: Commission refers Spain to the Court of Justice over discriminatory inheritance and gift tax rules
Case No 2004/4090
Proceedings closed on 16/07/2015 (Spain changed its legislation)
19/05/2011 IP/11/605 Taxation: Commission refers Spain to Court over reduced VAT rate for medical equipment
Case No 2009/2249
Proceedings closed on 26/02/2015 (Spain changed its legislation)
16/02/2011 IP/11/162

Taxation: Commission requests Spain to change its discriminatory inheritance and gift tax provisions
Proceedings closed on 16/07/2015 (Spain changed its legislation)

27/01/2011 IP/11/76 Taxation: Commission refers 8 Member States to Court over their VAT rules for travel agents
Proceedings against 7 of the 8 Member States (all except Spain) closed on 20/11/2013 after an EU Court of Justice ruling
Proceedings closed on 26/02/2015 (Spain changed its legislation)
24/11/2010 IP/10/1572 Taxation: Commission requests Spain to amend its provisions on reduced VAT rates for medical items
More information
24/11/2010 IP/10/1569

Taxation: Commission refers Spain to EU Court over discriminatory rules on fiscal representatives
More information
Proceedings closed on 10/12/2015 (Spain changed its legislation)

24/11/2010 IP/10/1565 Taxation: Commission refers Denmark, The Netherlands and Spain to EU Court over exit tax rules
More information on Denmark , the Netherlands and Spain
Proceedings against the Netherlands closed on 20/11/2013 (The Netherlands changed its legislation)
Proceedings against Spain closed on 10/07/2014 after changes in legislation.
05/05/2010 IP/10/513

Taxation: Commission refers Belgium, Finland and France to the European Court of Justice and sends a reasoned opinion to Spain
More information on Belgium , Finland , France und Spain
Proceedings against France closedon 24/10/2012 (France changed its legislation)
Proceedings against Belgium and Finland closed on 26/02/2015 (Belgium and Finland changed their legislation)
Proceedings against Spain closed on 16/07/2015 (Spain changed its legislation)

28/01/2010 IP/10/84 Direct taxes: The European Commission formally requests Spain to amend certain rules related to the appointment of fiscal representatives
Proceedings closed on 10/12/2015 (Spain changed its legislation)
28/01/2010 IP/10/83 Capital duty: The European Commission formally requests Spain to abolish its transfer tax on certain contributions of capital
Proceedings closed on 27/09/2012
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Sweden

20/11/2013 IP/13/1111

VAT: Commission refers SWEDEN to the Court over VAT on postal services
Case No 2006/2046.
Proceedings against Sweden closed on 26/05/2016 (Sweden changed its legislation)

22/03/2012 IP/12/284 Taxation: The European Commission requests Sweden to stop discrimination against foreign pension funds
Case No 2006/4107
Proceedings against Sweden closed on 22/07/2016 after an EU Court of Justice ruling
28/10/2010 IP/10/1406 Direct taxation: Commission requests Czech Republic and Sweden to end discriminatory treatment for pensions
More information on the Czech Republic and Sweden
Proceedings against Czech Republic closed on 16/02/2011 (The Czech Republic changed its legislation)
24/06/2010 IP/10/795 VAT: Commission refers seven Member States to Court over grouping rules
Proceedings against Czech Republic, Denmark, Finland, Netherlands, Sweden and UK closed on 20/06/2013 after an EU Court of Justice ruling
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United Kingdom

16/10/2013 IP/13/955

State aid: Commission opens in-depth investigation into new Gibraltar corporate tax regime

20/06/2013 MEMO/13/583

Taxation: Commission requests United Kingdom to ensure that consumers can receive VAT refunds from manufacturers
Case No 2009/4208
Proceedings closed on 23/07/2014 (the UK changed its legislation)

30/05/2013 MEMO 13/470

Taxation: Commission requests United Kingdom to ensure private boats do not use lower taxed fuel
Case No 2011/4028

21/02/2013 IP/13/139

Taxation: Commission takes the UK to Court over reduced VAT rate
Case No 2007/2449

24/10/2012 MEMO/12/794

Taxation: Commission requests the UK to review inheritance taxation of spouses
Case No 2010/2111
Proceedings closed on 20/11/2013 (the UK changed its legislation)

24/10/2012 IP/12/1146

Taxation: Commission refers the UK to the European Court of Justice over taxation of capital gains
Case No 2009/4131
Proceedings closed on 18/06/2015 (the United Kingdom changed its legislation)

24/10/2012 IP/12/1147

Taxation: Commission refers the UK to the European Court of Justice over the taxation of assets abroad
Case No 2009/4130

27/09/2012 IP/12/1017

Taxation: Commission refers UK to the European Court of Justice over cross-border loss relief
Case No 2007/4026
Proceedings closed on 29/04/2015 (after an EU Court of Justice ruling)

21/06/2012 IP/12/676 VAT: Commission requests UK to amend its rules on reduced rates
Case No 2007/2449
22/03/2012 IP/12/285 Taxation: Commission requests the United Kingdom to amend its corporate tax legislation providing for exit taxes on companies
Case No 2008/4923
Proceedings closed on 10/12/2013 (the United Kingdom changed its legislation)
26/01/2012 IP/12/64 Taxation: Commission refers the United Kingdom to the Court of Justice for abolishing the "remedy for repayment of taxes paid in mistake of law"

Proceedings closed on 18/06/2015 (the United Kingdom changed its legislation)

19/05/2011 IP/11/606 Taxation: Commission requests UK to further amend its treatment of controlled foreign corporations (CFCs)
Case No 2009/4105
Proceedings closed on 21/11/2011 (the UK changed its legislation)
14/03/2011 IP/11/295 Taxation: Commission requests UK to amend real estate tax regime which discriminates against students studying abroad
Proceedings closed on 27/10/2011 (the UK changed its legislation)
16/02/2011 IP/11/158

Taxation: Commission requests UK to amend two anti-abuse tax regimes
Proceedings closed on 18/06/2015 (the United Kingdom changed its legislation)

24/10/2010 IP

Direct taxation: The European Commission formally requests the United Kingdom to amend its provisions which improperly implement a ruling of the Court of Justice on cross-border loss relief

30/09/2010 IP/10/1251

Direct taxation: Commission requests UK to ensure reimbursement of taxes paid in violation of EU law
More Information

24/06/2010 IP/10/795 VAT: Commission refers seven Member States to Court over grouping rules
Proceedings against Czech Republic, Denmark, Finland, Netherlands, Sweden and UK closed on 20/06/2013 after an EU Court of Justice ruling
24/06/2010 IP/10/792 Direct taxation: Commission formally requests the United Kingdom to amend income tax rules for seafarers
Proceedings closed on 24/11/2011

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