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Taxation and Customs Union

Infringement cases by policy area - 2005

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

Direct Taxation related press releases are also available from a separate table .

Taxation (General)Excise duties (or Taxes on alcohol/tobacco)Tax and customs related State aid cases
Car taxationPersonal taxationCustoms
Company taxationTaxation of capital
Energy/ environmental taxesVAT


Taxation (General)
14/07/2005IP/05/934Indirect taxation: Infringement proceedings against Italy, Germany and Greece for their failure to transpose EU Directives


Car taxation
14/10/2005IP/05/1279Car taxation: infringement procedure against Hungary
7/07/2005IP/05/863Car taxation: infringement procedures against Greece, the Netherlands and Poland
Proceedings against the Netherlands closed on 5 June 2008
Company taxation
15/07/2005IP/05/941Direct taxation - Infringement proceedings against the Czech Republic, Greece, Ireland, Italy and Luxembourg for failure to notify implementing measures
21/03/2005IP/05/348Taxation of interest and royalty payments - infringement proceedings against the United Kingdom over Gibraltar
14/01/2005IP/05/39Taxation of interest and royalty payments - infringement procedures against Greece, France, Italy and Portugal
Energy/ environmental taxes
20/10/2005IP/05/1319Commission probes tax exemption for German greenhouse producers
14/07/2005IP/05/934Indirect taxation: Infringement proceedings against Italy, Germany and Greece for their failure to transpose EU Directives
Excise duties (or Taxes on alcohol/tobacco)
No press releases
Personal taxation
15/07/2005IP/05/945Commission requests Finland to amend discriminatory rules on personal tax deductions for resident individuals with foreign source income
15/07/2005IP/05/941Direct taxation - Infringement proceedings against the Czech Republic, Greece, Ireland, Italy and Luxembourg for failure to notify implementing measures
14/07/2005IP/05/936Direct taxation: Commission decides to refer Belgium to Court of Justice over Walloon inheritance and gift tax laws
Proceedings closed on 27/06/2007
14/07/2005IP/05/933Direct taxation: Commission requests Spain to amend laws incompatible with the EC Treaty
Proceedings closed on 19/02/2009 as regards the tax deductibility of R&D related costs (Spain changed its legislation)
Taxation of capital
16/12/2005IP/05/1621Commission refers Sweden to Court over discriminatory rules on capital gains tax relief on home sales
Proceedings closed on 31/01/2008
15/07/2005IP/05/943Commission requests Sweden to change discriminatory rules on tax relief for capital gains arising from home sales
Proceedings closed on 31/01/2008
15/07/2005IP/05/941Direct taxation - Infringement proceedings against the Czech Republic, Greece, Ireland, Italy and Luxembourg for failure to notify implementing measures
14/07/2005IP/05/933Direct taxation: Commission requests Spain to amend laws incompatible with the EC Treaty
Proceedings closed on 19/02/2009 as regards the tax deductibility of R&D related costs (Spain changed its legislation)
21/03/2005IP/05/349Taxes on company capital: Commission decides to refer Greece to Court of Justice
13/01/2005IP/05/38Taxes on company capital: Commission considers Greek legislation incompatible with Capital Duty Directive
Proceedings closed on 28/01/2010 (Greece changed its legislation)
13/01/2005IP/05/36Commission takes Portugal to Court over discriminatory rules on tax relief for capital gains from home sales
ECJ judgment of 26/10/2006; Proceedings closed on 06/05/2008
VAT
16/12/2005IP/05/1620VAT - Commission asks Spain to amend treatment of supplies of goods made to the Catholic Church
7/07/2005IP/05/877VAT - The Commission pursues infringement proceedings against Italy and Portugal
Proceedings against Italy closed on 27/11/2008
Proceedings against Portugal closed on 8/10/2009 (The EU changed its legislation)
14/01/2005IP/05/40Mutual assistance in the field of taxation - proceedings for failure to transpose opened against Italy, Luxembourg, the Netherlands and Portugal
Tax and customs related State aid cases
22/12/2005IP/05/1682State aid: Commission endorses the €270.5 million prolongation of the Economic and Fiscal Regime of the Canary Islands
8/12/2005IP/05/1548State aid: Commission approves IRAP tax deductions for job creation in Italy
24/11/2005IP/05/1465State aid: Commission prohibits real estate transfer tax exemption for housing companies in Berlin
20/10/2005IP/05/1319Commission probes tax exemption for German greenhouse producers
7/09/2005IP/05/1103State aid: Commission opposes Italian tax breaks for certain investment vehicles
7/09/2005IP/05/1102State aid: Commission opens inquiry into tax reductions in Sicily
15/07/2005IP/05/979State aid: Commission endorses cultural support schemes in Poland, Hungary and Denmark
22/06/2005IP/05/777State aid: Commission closes state aid investigation into tax breaks for sports clubs in Italy (the 'Salvacalcio' law)
1/06/2005IP/05/648State aid: Commission approves new French scheme of tax breaks for takeovers of ailing industrial firms
16/03/2005IP/05/304State aid: Commission outlaws Italian tax breaks for companies listed for the first time on EU stock exchanges
2/03/2005IP/05/243State aid: Commission calls on France to put an end to certain tax exemptions for mutual and provident societies
21/02/2005IP/05/201State aid: Commission welcomes phasing out of tax benefits for Offshore Exempt Companies in Gibraltar
3/02/2005IP/05/135State aid: Commission decides Dutch exemption from waste tax for dredging sludge does not constitute state aid
21/01/2005IP/05/80State aid: Commission requests phasing out of tax benefits for Exempt Companies in Gibraltar
19/01/2005IP/05/70A new inquiry is launched into reductions in excise duties on fuel used to heat glasshouses in Italy
19/01/2005IP/05/63State aid: Commission opens formal investigation into UK property tax on telecommunications
Customs
No press releases

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