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Taxation and Customs Union

Infringement cases by policy area - 2007

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)
No press releases
Car taxation
28/11/2007IP/07/1799Car taxation: the Commission takes the next step in the infringement procedure against Romania
Proceedings closed on 29/01/2009 (Romania changed its legislation existing in 2004)
03/07/2007IP/07/1003VAT - Commission launches infringement proceedings against Poland and Portugal
03/07/2007IP/07/997Car taxation: the Commission takes Finland to the Court of Justice
21/03/2007IP/07/372Car taxation: infringement procedures against Malta and Romania
Company taxation
18/10/2007IP/07/1547Direct taxation: Infringement proceeding against Germany for its discriminatory rules applied to cross-border loss offset
Proceedings closed on 14/05/2009 (Germany changed its legislation)
23/07/2007IP/07/1152Taxation of outbound dividends: Commission takes steps against Austria,Germany, Italy and Finland
Proceedings against Austria and Italy closed on 8/10/2009 (Austria and Italy changed their legislation)
Proceedings against Germany closed on 17/10/2013 (Germany changed its legislation)
Proceedings against Finland closed on 26/02/2015 (Finland changed its legislation)
05/07/2007IP/07/1021Capital duty: Commission closes infringement proceeding against Spain
05/07/2007IP/07/1018Direct taxation: Commission takes Greece to the Court due to the discriminatory taxation of non-Greek partnerships
07/05/2007IP/07/616Direct Taxation: Commission asks 9 Member States for information on discriminatory taxation of dividends and interest paid to foreign pension funds
Proceedings against Slovenia closed on 27/11/2008
Proceedings against Czech Republic closed on 19/03/2009 (The Czech Republic changed its legislation)

Proceedings against the Netherlands closed on 30/09/2010 (The Netherlands changed its legislation)
Proceedings against Denmark closed on 24/10/2012 (Denmark changed its legislation)
Proceedings against Poland closed on 24/01/2013 (Poland changed its legislation)
Proceedings against Spain closed on 10/07/2014 after changes in legislation.
Proceedings against Sweden closed on 22/07/2016 after an EU Court of Justice ruling
23/03/2007IP/07/408Direct taxation: Commission requests Ireland to end discriminatory rules on tax treatment of patent royalties
07/02/2007IP/07/147Maritime transport - tonnage tax: Commission opens investigation concerning Denmark
22/01/2007IP/07/66Direct Taxation: Commission decides to refer Belgium, Spain, Italy, the Netherlands and Portugal to the Court over discriminatory taxation of outbound dividends and asks Latvia to end such discriminatory taxation
Proceedings against Latvia closed on 31/01/2008
Proceedings against Belgium closed on 18/09/2008

Proceedings against Spain closed on 14/03/2011 (Spain changed its legislation)
Proceedings against Portugal closed on 14/03/2011 (Portugal changed its legislation)

Proceedings against the Netherlands closed on 30/09/2010 (The Netherlands changed its legislation)
Proceedings against Italy closed on 31/05/2012 (Italy changed its legislation)
09/01/2007IP/07/21Direct Taxation: Commission requests Italy to end the application of a withholding tax on dividends paid to parent companies in the Netherlands
Proceedings closed on 18/03/2010 (Italy changed its legislation)
09/01/2007IP/07/19Direct taxation: Commission closes two infringement proceedings against Spain and Italy
09/01/2007IP/07/18Direct taxes: The Commission requests Portugal to end discrimination against non-Portuguese service providers
09/01/2007IP/07/17Taxation of interest and royalty payments: The Commission requests Italy to implement the Community Directive correctly
Proceedings closed on 11/12/2007
08/01/2007IP/07/14Direct taxes: Commission requests Greece to end discrimination against non-Greek partnerships
Proceedings closed on 28/01/2010 (Greece changed its legislation)
Energy/ environmental taxes
18/10/2007IP/07/1546Taxation of energy products and electricity - New infringement proceedings against France
Proceedings closed on 03/04/2008
23/07/2007IP/07/1153Taxation of electricity - Commission refers Poland to the Court of Justice
06/07/2007IP/07/1029Indirect taxation: infringement proceedings against Hungary
Proceedings against Hungary closed on 25/06/2009 (Hungary changed its legislation)
03/07/2007IP/07/998Excise duties: Commission launches infringement proceedings against Italy and Portugal
Proceedings closed on 14/05/2009 (Portugal changed its legislation)
23/03/2007IP/07/404Taxation of electricity - Infringement procedure against Poland
Proceedings closed on 14/05/2009 (Poland changed its legislation)
08/02/2007IP/07/160State aid: Commission endorses German energy tax exemptions but orders partial recovery of energy tax breaks in France, Ireland and Italy
Excise duties (or Taxes on alcohol/tobacco)
03/07/2007IP/07/998Excise duties: Commission launches infringement proceedings against Italy and Portugal
Proceedings closed on 14/05/2009 (Portugal changed its legislation)
02/07/2007IP/07/995Excise duties - Minimum retail selling prices for cigarettes: infringement proceedings against Austria, Ireland and Italy
Proceedings against Italy closed on 29/09/2011 (Italy changed its legislation)
21/03/2007IP/07/373Excise duties: Minimum retail prices for cigarettes
Proceedings against France closed on 14/03/2011 (France changed its legislation)
Personal taxation
24/07/2007IP/07/1163Direct taxation: Commission launches infringement proceedings against Sweden for its restrictive rules on income tax applied to non-resident tax payers
Proceedings closed on 27/11/2008
23/07/2007IP/07/1152Taxation of outbound dividends: Commission takes steps against Austria,Germany, Italy and Finland
Proceedings against Austria and Italy closed on 8/10/2009 (Austria and Italy changed their legislation)
23/07/2007IP/07/1151Direct taxation: Commission launches infringement proceeding against Germany for its discriminatory rules on foreign family foundations
Proceedings closed on 19/03/2009 (Germany changed its legislation)
06/07/2007IP/07/1030Direct Taxation: The Commission takes Spain to the Court of Justice over its discriminatory taxation of lottery winnings
Proceedings closed on 5/05/2010 (Spain changed its legislation)
05/07/2007IP/07/1020Direct taxation: infringement proceedings against Luxembourg
Proceedings closed on 29/01/2009 (Luxembourg changed its legislation)
05/07/2007IP/07/1019Direct taxation: Commission takes Greece to the Court due to discriminatory taxation of dividends from foreign companies
27/06/2007IP/07/941Maritime transport: Commission authorises income tax and social insurance refund mechanism for Swedish shipping
07/05/2007IP/07/616Direct Taxation: Commission asks 9 Member States for information on discriminatory taxation of dividends and interest paid to foreign pension funds
Proceedings against Slovenia closed on 27/11/2008
Proceedings against Czech Republic closed on 19/03/2009 (The Czech Republic changed its legislation)
30/03/2007IP/07/445Direct Taxation: Commission requests Ireland to end discriminatory taxation of income sourced in the United Kingdom and asks the United Kingdom for information about similar rules applied in its territory
Proceedings against Ireland closed on 27/11/2008
26/03/2007IP/07/414Direct taxation: Commission requests Austria to end discriminatory rules on personal income tax
Proceedings closed on 25/06/2008
26/03/2007IP/07/413Direct taxation: Commission requests Germany to end discriminatory rules applied to non-resident taxpayers
Proceedings closed on 14/05/2009 (Germany changed its legislation)
23/03/2007IP/07/408Direct taxation: Commission requests Ireland to end discriminatory rules on tax treatment of patent royalties
Proceedings closed on 27/06/2007
22/01/2007IP/07/67Direct taxation: The Commission decides to refer Belgium to the Court over discriminatory taxation of inbound dividends
09/01/2007IP/07/20Commission decides to refer Sweden to Court concerning discrimination against foreign pension funds
Proceedings closed on 25/06/2008
09/01/2007IP/07/19Direct taxation: Commission closes two infringement proceedings against Spain and Italy
08/01/2007IP/07/13Personal income tax: The Commission refers Belgium to the Court of Justice over discrimination regarding deductions of personal and family allowances for residents with income from foreign sources
Proceedings closed on 19/02/2009 (Belgium changed its legislation)
08/01/2007IP/07/12Direct Taxation: Commission requests Belgium to end discriminatory taxation regarding houses outside Belgium
Proceedings closed on 17/10/2007
08/01/2007IP/07/11The Commission refers Belgium to the Court of Justice over discrimination in Flemish registration tax
Proceedings closed on 26/04/2012
Taxation of capital
24/07/2007IP/07/1162Direct Taxation: Commission sues Sweden for not having fully complied with a Court judgement regarding the rules on capital gains tax relief on dwelling sales ("Bostadsrätt")
Proceedings closed on 31/01/2008
23/07/2007IP/07/1152Taxation of outbound dividends: Commission takes steps against Austria,Germany, Italy and Finland
Proceedings against Austria and Italy closed on 8/10/2009 (Austria and Italy changed their legislation)
16/05/2007IP/07/681Direct Taxation: Commission considers that the Portuguese Tax amnesty was contrary to EC Law
Proceedings closed on 24/11/2011
VAT
18/10/2007IP/07/1545VAT- Reduced rate on horses: Commission opens second stage of infringement proceedings against the Netherlands and investigates the situation in Austria, the Czech Republic, France, Germany, Ireland, Italy and Luxembourg
Proceedings against Czech Republic closed on 25/06/2009 (The Czech Republic changed its legislation)
24/07/2007IP/07/1164VAT - Postal Services: Commission opens second stage of infringement proceedings against the United Kingdom, Germany and Sweden
Proceedings against Germany and the United Kingdom closed on 16/06/2011 (Germany and the United Kingdom changed their legislation)
06/07/2007IP/07/1031VAT: Commission refers Italy, Spain and France to the European Court of Justice
Proceedings against Spain closed on 24/06/2010 (Spain changed its legislation)
Proceedings against France closed on 14/03/2011 (France changed its legislation)
03/07/2007IP/07/1004VAT - Commission launches infringement proceedings against the United Kingdom and France
03/07/2007IP/07/1003VAT - Commission launches infringement proceedings against Poland and Portugal
Proceedings against Portugal closed on 26/01/2012 due to a Decision of the EU Court of Justice in case C-106/10
23/03/2007IP/07/402VAT: infringement procedures against Italy and Sweden
Proceedings closed on 25/06/2009 (Italy's legislation lapsed and the EU changed its legislation)
Tax and customs related State aid cases
12/12/2007IP/07/1909State aid: Commission prohibits tax exemption to Slovak subsidiary of Glunz&Jensen
12/12/2007IP/07/1908State Aid: the Commission authorises French aid scheme for video game creation
14/11/2007IP/07/1692State aid: Commission opens formal investigation into French plan to grant tax aid to insurers
13/11/2007IP/07/1682State aid: Commission amends transitional measures for changing the tax system applicable to Belgian coordination centres
10/10/2007IP/07/1469State aid: Commission opens formal investigation into Spain's tax scheme for the acquisition of shares in foreign companies
12/09/2007IP/07/1310State aid: Commission opens an investigation into the Polish tonnage tax scheme for international maritime transport
18/07/2007IP/07/1111State aid: Commission requires Greece to recover illegal tax exemptions
10/07/2007IP/07/1047Maritime transport: Commission initiates investigation into aid proposed by Denmark
27/06/2007IP/07/891State aid: Commission endorses tax reductions for the free zone of Madeira for the period 2007-2013
31/05/2007IP/07/737State aid: Commission opens formal investigation into Italy's tax incentive to recognise hidden gains of privatised banks
21/03/2007IP/07/375State aid: Commission opens in depth investigation into Hungarian intra-group interest taxation
Proceedings closed on 29/10/2009 (see IP/09/1657 )
21/03/2007IP/07/370State aid: Commission extends formal investigation procedure regarding Belgian coordination centres
21/03/2007IP/07/364Commission authorises extending fiscal aid to wind-propelled commercial cruising vessels in the Netherlands
08/02/2007IP/07/160State aid: Commission endorses German energy tax exemptions but orders partial recovery of energy tax breaks in France, Ireland and Italy
08/02/2007IP/07/159State aid: Commission decides tax reductions on regional production in Sicily constitute illegal aid
07/02/2007IP/07/154State aid: Commission opens in depth investigation into one part of proposed Dutch "Groepsrentebox" tax break scheme and approves other part
Customs
No press releases

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