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Taxation and Customs Union

Infringement cases by policy area - 2006

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)
11/07/2006IP/06/972Taxation: Italy - refund of unduly paid taxes
Car taxation
21/12/2006IP/06/1877Car taxation: infringement procedures against Denmark and Finland
Proceedings against Denmark closed on 14/04/2009 and on 14/05/2009 (Denmark changed its legislation);
Proceedings against Finland closed on 28/01/2010 (Finland changed its legislation)
04/07/2006IP/06/918Car taxation: infringement procedures against Poland and Finland
Proceedings against Poland closed on 17/10/2007
Proceedings against Finland closed on 8/10/2009 and 5/05/2010 respectively (Finland changed its legislation)
10/04/2006IP/06/485Car taxation: infringement procedure against Cyprus
16/01/2006IP/06/41Indirect taxation: Commission refers Greece to Court over VAT on roadside assistance contracts and over car registration taxation
Company taxation
25/07/2006IP/06/1060Direct Taxation: Commission requests Belgium, Spain, Italy, Luxembourg, the Netherlands and Portugal to end discriminatory taxation of outbound dividends
Proceedings against Luxembourg closed on 06/05/2008
Proceedings against Belgium closed on 18/09/2008
Proceedings against Spain closed on 14/03/2011 (Spain changed its legislation)
Proceedings against Italy closed on 31/05/2012 (Italy changed its legislation)
11/07/2006IP/06/971Direct taxation: Commission decides to take Portugal to Court over discriminatory taxation of foreign banks
Proceedings closed on 14/03/2011
05/07/2006IP/06/934Direct taxation - Commission refers Italy and Luxembourg to Court for failure to adopt measures related to the Parent Subsidiary Directive
Proceedings closed on 27/06/2007
05/07/2006IP/06/933Direct taxation: Commission requests Spain to end infringement to the Parent-Subsidiary Directive
Proceedings closed on 11/12/2007
23/03/2006IP/06/363State aid: Commission requests phasing out of distortive tax regimes in Malta
22/03/2006IP/06/355State aid: Commission requests phasing out of Spain's tax incentives for investment abroad
16/01/2006IP/06/42Commission requests Portugal to end discriminatory taxation of foreign banks
Proceedings closed on 14/03/2011
Energy/ environmental taxes
04/07/2006IP/06/917Taxation of energy products and electricity - Infringement proceedings against France
13/01/2006IP/06/30Taxation of energy products and electricity - Infringement proceedings against France and Germany
Excise duties (or Taxes on alcohol/tobacco)
18/12/2006IP/06/1820Excise duties/ Minimum retail prices of cigarettes: Infringement proceedings against Ireland
28/06/2006IP/06/866Excise duty/cigarettes: Minimum retail prices of cigarettes Infringement proceedings against France and Belgium
28/06/2006IP/06/860Cross-border shopping: Commission decides to close the case against the UK over seizures of tobacco and cars
10/04/2006IP/06/483Excise duties/cigarettes: The European Commission alerts Member States on minimum retail selling prices
Personal taxation
21/12/2006IP/06/1879Direct Taxation: Commission requests Belgium to end discrimination against foreign charities
Proceedings closed on 30/09/2010 (Belgium changed its legislation)
17/10/2006IP/06/1410Direct taxation: Commission requests Greece to end discriminatory taxation of dividends from foreign companies
17/10/2006IP/06/1408Commission requests Ireland and Poland to end discrimination of foreign charities
Proceedings against Poland closed on 27/06/2007
Proceedings against Ireland closed on 24/06/2010 (Ireland changed its legislation)
12/10/2006IP/06/1360Direct taxation: European Commission requests Poland to end discriminatory taxation of foreign lotteries
Proceedings closed on 19/03/2009 (Poland changed its legislation)
20/07/2006IP/06/1048Direct tax: Commission requests Belgium to end discrimination on personal tax deductions for residents with foreign source income
Proceedings closed on 19/02/2009 (Belgium changed its legislation)
20/07/2006IP/06/1045Direct taxation: Commission requests Belgium to end discriminatory taxation of inbound dividends
20/07/2006IP/06/1044Commission requests Belgium to end discrimination in Flemish registration tax
Proceedings closed on 26/04/2012
10/07/2006IP/06/964Commission requests the United Kingdom to end discrimination of foreign charities
Proceedings closed on 24/06/2010 (The U.K. changed its legislation)
04/07/2006IP/06/919Direct tax: Commission decides to refer Germany to the Court over legislation concerning the pension-savings grant (so called "Riester-Rente")
Proceedings closed on 30/09/2010 (Germany changed its legislation)
13/01/2006IP/06/32Direct tax: Commission acts against Germany over legislation concerning the pension-savings grant
Taxation of capital
17/10/2006IP/06/1407Capital gains tax: Commission opens a second infringement procedure against Spain
Proceedings closed on 21/03/2007
10/07/2006IP/06/963Capital duty: Commission decides to refer Spain to the Court of Justice for infringements of the Capital Duty Directive
Proceedings closed on 5/05/2010 (Spain changed its legislation)
10/07/2006IP/06/962Capital duty: Commission requests Spain to amend its legislation on the fees for the registration of capital increases in the Commercial Register
Proceedings closed on 27/06/2007
16/01/2006IP/06/43Direct taxation: Commission decides to refer Spain to the Court of Justice over two tax provisions
VAT
21/12/2006IP/06/1878VAT - Infringement proceedings against Austria, France and Italy
15/12/2006IP/06/1815VAT and public bodies: Infringement proceedings against Ireland, Spain and Finland
Proceedings against Finland closed on 28/01/2010 due to a decision of the European Court of Justice
Proceedings against Ireland closed on 30/09/2010 (Ireland changed its legislation)
25/07/2006IP/06/1058VAT- The Commission launches infringement proceedings against Germany, Greece, Ireland and Italy.
Proceedings against Greece closed on 17/10/2007; Proceedings against Germany closed on 03/04/2008; Proceedings against Italy closed on 28/01/2010 (Italy changed its legislation)
19/07/2006IP/06/1031VAT - Commission asks the Czech Republic, Hungary, Malta, Poland and Portugal for information on the application of reduced VAT rates to children's diapers
Proceedings against Czech Republic closed on 21/03/2013 (The Czech Republic changed its legislation)
10/04/2006IP/06/484VAT/ Postal services - Commission launches infringement proceedings against Germany, the United Kingdom and Sweden
16/01/2006IP/06/41Indirect taxation: Commission refers Greece to Court over VAT on roadside assistance contracts and over car registration taxation
16/01/2006IP/06/39VAT - Commission tackles Germany over taxation of supplies of services by executors of wills
Tax and customs related State aid cases
20/12/2006IP/06/1852State aid: Commission concludes that the French tax scheme for "fiscal economic interest groupings" (EIGs) constitutes state aid
20/12/2006IP/06/1848State aid: Commission endorses specific economic and fiscal regimes in Canary Islands worth €7,135 million for period 2007-2013
22/11/2006IP/06/1611State aid: Commission approves revised UK film tax incentive scheme
22/11/2006IP/06/1602State aid: Commission opens investigation into a French tax credit scheme for video game creation
25/10/2006IP/06/1471State aid: Commission refers France to Court of Justice for failure to recover illegal aid
28/09/2006IP/06/1274State aid: Commission investigates proposed new Danish CO2 tax reductions
19/07/2006IP/06/1021State aid: Commission demands repeal of Luxembourg's preferential tax regime for financial holdings
06/07/2006IP/06/939State aid: Commission requests Portugal to repeal fiscal exemption on capital gains from privatisation and restructuring
22/06/2006IP/06/821State aid: Commission authorises extension of urban tax-free zones scheme in France
01/06/2006IP/06/708State aid: Commission welcomes phasing out of Spain's tax incentives for investment abroad
18/05/2006IP/06/641State aid: Commission endorses media support schemes in Poland, Ireland, France and Denmark
18/05/2006IP/06/640State aid: Commission opens investigation into Italian merger incentives for small and micro enterprises
18/05/2006IP/06/629Commission accepts changes to two State aid schemes for maritime transport in Finland
12/05/2006IP/06/608State aid: Commission welcomes phasing out of preferential tax regimes for offshore trading companies in Malta
26/04/2006IP/06/534State aid: Belgian tax on collective investment undertakings: Commission decides no state aid involved
23/03/2006IP/06/363State aid: Commission requests phasing out of distortive tax regimes in Malta
22/03/2006IP/06/355State aid: Commission requests phasing out of Spain's tax incentives for investment abroad
8/02/2006IP/06/132State aid: Commission opens formal investigation into Luxembourg's 1929 tax-exempt holdings
Customs
No press releases

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