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Taxation and Customs Union

Infringement cases by country

ARCHIVED: this page is no longer being updated - for the latest information on infringement cases, please consult this Database.

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

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Austria

22/07/2016 MEMO/16/2490 Taxation: The Commission requests Austria to amend its rules on the VAT treatment of resale rights of works of art - Case number 2013/4148
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Belgium

16/07/2015 MEMO/15/5356 Taxation: Commission invites Belgium to place its rules concerning tax benefits linked to personal or family situation in conformity with European law
Proceedings closed on 25/02/2016 Belgium changed its legislation. (Case number 2012/4170)
26/03/2015 MEMO/15/4666 Taxation: The Commission asks Belgium to bring its rules on dividend taxation into line
Proceedings closed on 17/11/2016. (Case No 2012-4118)
16/10/2014 IP/14/1144 Taxation: Belgium before the EU Court of Justice for discriminatory taxation of collective investment undertakings
Case No 2009/4568
23/01/2014 MEMO/14/36 Taxation: Commission asks BELGIUM to end the discrimination of credit institutions established in other Member States
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Bulgaria

No press releases
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Croatia

No press releases
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Cyprus

10/07/2014 MEMO/14/470 Taxation: Commission requests CYPRUS to adapt tax rules to reflect Croatia's accession to EU
Case No 2013/0346
Proceedings closed on 26/11/2014 (Cyprus changed its legislation)
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Czech Republic

No press release
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Denmark

09/07/2014 IP/14/791 State aid: Commission approves exemptions from Danish tax on advertising to households
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Estonia

25/09/2014 MEMO/14/537 Taxation: Commission asks Estonia to change its legislation on the sale and marketing of cigarettes
Case No 2012/2135.
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Finland

26/02/2015 MEMO/15/4489 Taxation: Commission requests FINLAND to amend its car tax legislation as regards leasing and rental vehicles
Case No 2014/2092
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France

24/09/2015 MEMO/15/5657 Taxation: the Commission asks France to apply the same procedural rules to French and European investors. Affaire n° 2009-5064
26/03/2015 MEMO/15/4666 Taxation: VAT on products of agricultural origin not intended for use in food products or in agricultural production Case No 2012 - 2223
26/11/2014 MEMO/14/2130 Commission asks FRANCE to end discrimination in respect of income derived from gainful activity
Case No 2013/4323
10/07/2014 MEMO/14/470 Taxation: VAT on sporting events in France
Case No 2012/4194
Proceedings closed on 26/02/2015 (France changed its legislation)
10/07/2014 IP/14/808 Taxation: France referred to the Court regarding donations to foreign general-interest bodies
Cases No 2006/5003, 2007/4203 and 2007/4823.
Proceedings closed on 24/09/2015 (France changed its legislation)
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Germany

10/12/2015 MEMO/15/6223 Taxation: Germany is requested to change its excise duty rules for small non-commercial mail containing tobacco products sent by private individuals - Case No 2012/2110
19/11/2015 MEMO/15/6006 Taxation: Commission asks Germany to bring its inheritance tax rules on special maintenance allowances in line with EU law - Case No 2012-2158
24/09/2015 MEMO/15/5657 Taxation: Commission requests Germany to amend its VAT legislation for travel agents. Case No 2011-2212
26/02/2015 IP/15/4493 Taxation: Germany referred to the Court for limitation of VAT exemption granted to shared services
Case No 2009/2303
16/10/2014 MEMO/14/589

Taxation: Commission asks GERMANY to stop discriminatory taxation of legacies to foreign charities
Case No 2012/2159

Germany allows donations to foreign charities the same inheritance tax treatment as donations to German charities. Proceedings closed on 25/02/2016 (Germany changed its legislation).

25/09/2014 IP/14/1038

Taxation: Germany referred to Court over its rules on VAT refunds for non-EU operators
Case No 2011/2087

Proceedings closed on 08/12/2016 (Germany changed its legislation)

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Greece

24/09/2015 MEMO/15/5657 Taxation: Commission requests Greece to amend its legislation granting reduced rates of excise duty to 'Tsipouro' and 'Tsikoudià'. Case No 2011-4145
26/03/2015 IP/15/4675 Taxation: Greece referred to the Court regarding the discriminatory tax exemption for primary residences
Case No 2012-2134
26/03/2015 IP/15/4674 Taxation: Greece referred to the Court regarding the inheritance tax treatment of bequests to non-profit organisations
Case No 2012-2091
26/11/2014 IP/14/2134 Taxation: Commission refers Greece to the Court of Justice of the European Union on vehicle registration tax for leased or rented cars
Case No 2010/2177
25/09/2014 MEMO/14/537 Taxation: Commission asks GREECE to stop discriminatory taxation for ships flying foreign flags
Case No 2012/4155
25/09/2014 MEMO/14/537 Taxation: Commission asks GREECE to amend legislation on duty free service stations on land borders
Case No 2013/2038
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Hungary

16/07/2015 IP-15-5375 State aid: Commission opens two in-depth investigations into Hungary's food chain inspection fee and tax on tobacco sales
16/10/2014 MEMO/14/589 Taxation: Commission requests that HUNGARY end restriction on car leasing services provided from other Member States
Case No 2012/4186
Proceedings closed on 26/02/2015 (Hungary changed its legislation)
16/04/2014 MEMO/14/293

Taxation: Commission requests HUNGARY to end measures that restrict the trade of tobacco products
Case No 2013/4011
Proceedings closed on 29/04/2015 (Hungary changed its legislation)

16/04/2014 MEMO/14/293 Excise duties: Commission requests HUNGARY to apply single rate for spirits
Case No 2012/4192
Proceedings closed on 26/02/2015 (Hungary changed its legislation)
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Ireland

16/07/2015 IP/15/5355 Taxation: Commission refers Ireland to the Court of Justice for failing to amend its car tax legislation
26/02/2015 MEMO/15/4489 Taxation: Commission requests IRELAND to amend its car tax legislation as regards leasing and rental vehicles
Case No 2010/2144
26/11/2014 IP/14/2138 Taxation: Commission refers Ireland to the Court of Justice of the European Union for incorrect application of the rules on marked fuel
Case No 2013/4119
11/06/2014 IP/14/663 State aid: Commission investigates transfer pricing arrangements on corporate taxation of Apple (Ireland) Starbucks (Netherlands) and Fiat Finance and Trade (Luxembourg)
16/04/2014 MEMO/14/293 Taxation: Commission requests IRELAND to ensure that private boats do not use lower taxed fuel
Case No 2013/4119
28/03/2014 MEMO/14/241 Taxation: Commission asks Ireland to stop discriminatory taxation of termination payments
Case No 2011/4124
Proceedings closed on 25/09/2014 (Ireland changed its legislation)
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Italy

10/12/2015 MEMO/15/6223 Taxation: Commission requests that Italy amend its excise duty legislation for petrol and diesel in the Friuli-Venezia region - Case No 2008/2164
25/09/2014 MEMO/14/537 Taxation: ITALY requested to amend discriminatory legislation on inheritance tax
Cases No 2012/2156 and 2012/2157
Proceedings closed on 26/11/2014 (Italy changed its legislation)
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Latvia

No press release
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Lithuania

No press release
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Luxembourg

11/06/2014 IP/14/663 State aid: Commission investigates transfer pricing arrangements on corporate taxation of Apple (Ireland) Starbucks (Netherlands) and Fiat Finance and Trade (Luxembourg)
20/02/2014 MEMO/14/116 Capital gains tax: Commission asks LUXEMBOURG to amend its legislation
Case No 2011/4104.
Proceedings closed on 16/10/2014 (Luxembourg changed its legislation)
20/02/2014 IP/14/161 Commission takes Luxembourg to Court of Justice over VAT in the case of independent groups of persons
Case No 2011/2030.
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Malta

No press release
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Netherlands

19/11/2015 MEMO/15/6006 Taxation: Commission asks the Netherlands to amend the Limitation on Benefits clause in the Dutch-Japanese Tax Treaty for the Avoidance of Double Taxation - Case No 2014-4233
25/09/2014 IP/14/1040 Taxation: Commission refers The Netherlands to the Court over VAT exemption for water sport activities
Case No 2008/4955
09/07/2014 IP/14/794 State aid: Commission questions tax exemptions for Dutch public companies and takes steps to ensure fair competition between EU ports
11/06/2014 IP/14/663 State aid: Commission investigates transfer pricing arrangements on corporate taxation of Apple (Ireland) Starbucks (Netherlands) and Fiat Finance and Trade (Luxembourg)
16/04/2014 MEMO/14/293 Taxation: Commission asks THE NETHERLANDS to end the discriminatory taxation of Dutch-sourced dividends paid to EU/EEA insurance companies
Case No 2012/4167
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Poland

29/09/2016 MEMO/16/3125 Taxation: Commission requests Poland to implement rules on strengthened mutual assistance and exchange of information. Case No 2016/0131
22/10/2015 MEMO/15/5826 Taxation: the Commission asks Poland to stop discriminatory tax treatment of pensions contributions paid to Individual Pension Insurance Accounts (IKZE)
Case No 2013-2087
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Portugal

26/02/2015 IP/15/4495 Taxation: Commission refers Portugal to Court for failing to amend registration tax for second-hand vehicles in compliance with EU law
Case No 2012/2178
10/07/2014 IP/14/809 Taxation: Commission refers Portugal to Court of Justice over excise duty rules for cigarettes
Case No 2008/4818
23/01/2014 IP/14/50 Taxation: Commission refers Portugal to Court over exit taxation for individuals
23/01/2014 MEMO/14/36 Taxation: Commission requests PORTUGAL to take into account real depreciation in taxing second-hand vehicles
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Romania

26/11/2014 MEMO/14/2130 Taxation: Commission asks ROMANIA to stop the discriminatory tax treatment of non- resident individuals receiving income from Romania
Case No 2009/2134
16/10/2014 MEMO/14/589 Taxation: Commission asks ROMANIA to stop the discriminatory tax treatment of foreign legal entities
Case No 2009/4343
Proceedings closed on 19/11/2015 (Romania changed its legislation)
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Slovakia

No press release
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Slovenia

No press release
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Spain

19/11/2015 MEMO/15/6006 Taxation: Commission asks Spain to end discriminatory tax treatment of foreign non-profit entities and of their contributors - Case No 2013-4086
26/11/2014 IP/14/2136 Taxation: Commission decided to refer Spain to the Court of Justice of the European Union for discriminatory tax treatment applied to investments in non-resident companies
Case No 2010/4111
26/11/2014 IP/14/2135

Taxation: Commission refers Spain to the Court of Justice of the European Union for discriminatory tax treatment applied to investments in certain foreign bonds
Case No 2011/2158
Proceedings closed on 16/07/2015 (Spain changed its legislation)

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Sweden

No press release
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United Kingdom

26/02/2015 MEMO/15/4489 Taxation: Commission requests the UNITED KINDGOM to amend its excise duty legislation granting exemption for cider and perry made by small producers
Case No 2013/2147
10/07/2014 IP/14/810 Taxation: Commission refers UK to Court of Justice for failure to comply with EU rules on marked fuel
Case No 2011/4028.

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