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Taxation and Customs Union

Infringement cases by policy area - 2010-2013

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)
20/11/2013MEMO/13/1005Taxation: Commission asks FRANCE and LATVIA to implement key EU rules against tax evasion
Cases No 2013/0036 (France) and 2013/0052 (Latvia)
Proceedings against Latvia closed on 16/04/2014 (Latvia changed its legislation).
20/06/2013IP/13/572

Taxation: Commission demands that 5 Member States implement key EU rules against tax evasion
Case No 2013/0005 (Belgium);
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
Proceedings against Italy closed on 10/07/2014 after changes in legislation.
Proceedings against Poland closed on 25/09/2014 (Poland changed its legislation)

24/10/2012MEMO/12/794

Taxation: Commission requests POLAND and PORTUGAL to notify transposition of EU rules on the recovery of claims
Case No 2012/0116

24/10/2012MEMO/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)

26/01/2012IP/12/64Taxation: 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)
26/01/2012IP/12/61Taxation: The European Commission requests Belgium to amend its rules on the notional interest deduction
Car taxation
21/11/2012MEMO/12/876

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

27/09/2012MEMO/12/708Taxation: 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)
31/05/2012IP/12/527Car 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)
26/01/2012IP/12/62Taxation: 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)
27/10/2011IP/11/1281Car 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)
27/10/2011IP/11/1277Taxation: 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)
27/01/2011IP/11/77Taxation: Commission requests Cyprus to modify discriminatory rules on car taxation
05/05/2010IP/10/514Car 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)
28/01/2010IP/10/92Car 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
Company taxation
20/06/2013MEMO/13/583

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

20/06/2013MEMO/13/583

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

21/02/2013MEMO/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)

21/11/2012MEMO/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)

27/09/2012IP/12/1019

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

27/09/2012IP/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)

26/04/2012IP/12/408Taxation: Commission requests Belgium to amend two discriminatory tax provisions
Cases No 2009/4019 and 2009/4335
22/03/2012IP/12/285Taxation: Commission requests the United Kingdom to amend its corporate tax legislation providing for exit taxes on companies
Case No 2008/4923
Proceedings against Belgium closed on 10/12/2013 (Belgium changed its legislation)
22/03/2012IP/12/283Commission 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)
29/09/2011IP/11/1127Taxation: Commission requests Germany to amend discriminatory tax rules on hidden reserves
Case No 2008/4336
16/06/2011IP/11/720Taxation: 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
16/06/2011IP/11/719Taxation: Commission requests The Netherlands to amend discriminatory tax rules on fiscal unities
Case No 2008/4616
19/05/2011IP/11/606Taxation: 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)
19/05/2011IP/11/603Taxation: 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)
06/04/2011IP/11/429Taxation: Commission refers The Netherlands to Court over tax discrimination against foreign charities
Proceedings closed on 27/09/2012
06/04/2011IP/11/422Taxation: Commission refers Belgium to Court over discriminatory taxation of foreign investment companies
Proceedings closed on 21/02/2013 (Belgium changed its legislation)
06/04/2011IP/11/421Taxation: Commission formally requests Belgium to change its law on taxation of capital gains
16/02/2011IP/11/158

Taxation: Commission requests UK to amend two anti-abuse tax regimes

27/01/2011IP/11/78Direct taxation: Commission requests Ireland to amend restrictive exit tax provisions for companies
Proceedings closed on 10/07/2014 after changes in legislation.
24/11/2010IP/10/1569Taxation: Commission refers Spain to EU Court over discriminatory rules on fiscal representatives
More information
Proceedings closed on 10/12/2015 (Spain changed its legislation)
24/11/2010IP/10/1565Taxation: 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)
Proceedings against Spain closed on 10/07/2014 after changes in legislation.
24/10/2010IP

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

30/09/2010IP/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)

30/09/2010IP/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 .

30/09/2010IP/10/1251Direct taxation: Commission requests UK to ensure reimbursement of taxes paid in violation of EU law.
More information
03/06/2010IP/10/663Direct Taxation: Commission formally asks Belgium to modify certain discriminatory tax provisions
More information on Belgium (personal tax) et Belgium (company tax)
Proceedings closed on 29/09/2011 and 10/12/2013 (Belgium changed its legislation)
03/06/2010IP/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 PortugalProceedings 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

05/05/2010IP/10/513Taxation: 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 Finland closed on 26/02/2015 (Finland changed its legislation)
Proceedings against Spain closed on 16/07/2015 (Spain changed its legislation)
18/03/2010IP/10/300Direct 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 taxation) closed on 27/01/2011 (Belgium changed its legislation)
Proceedings against Portugal closed on 14/03/2011 (Portugal changed its legislation)
Proceedings against the Netherlands closed on 27/09/2012
18/03/2010IP/10/299Direct 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)
Proceedings against Denmark closed on 16/04/2014 (Denmark changed its legislation)
18/03/2010IP/10/298Direct taxation: The European Commission formally requests Germany to amend its anti-abuse provision on withholding tax relief
For more information see the factsheetProceedings closed on 27/09/2012 (Germany changed its legislation)
28/01/2010IP/10/94Direct 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)
28/01/2010IP/10/84Direct 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)
Energy/ environmental taxes
30/05/2013MEMO 13/470

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

24/10/2012MEMO/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)

26/04/2012IP/12/414Taxation: Commission requests Spain to modify its rules on excise duties
Case No 2009/4215
Proceedings closed on 21/03/2013 (Spain changed its legislation)
27/10/2011IP/11/1280Taxation: 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)
24/11/2010IP/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)

30/09/2010IP/10/1243Excise 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)
18/03/2010IP/10/295Electricity taxation: the European Commission asks France to adapt its electricity taxation system
Excise duties (or Taxes on alcohol/tobacco)
21/02/2013IP/13/138

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

24/10/2012MEMO/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)

24/10/2012MEMO/12/794

Taxation: Commission requests ITALY to cease discrimination against cheaper tobacco products
Case No 2011/4175

21/06/2012IP/12/675European Commission calls on Portugal to change its excise duty rules for cigarettes
Case No 2008/4818
21/06/2012IP/12/674Taxation: Commission requests Hungary end the full excise duty exemption of pálinka
Case No 2011/4062
26/04/2012IP/12/414Taxation: Commission requests Spain to modify its rules on excise duties
Case No 2009/4215
Proceedings closed on 21/03/2013 (Spain changed its legislation)
06/04/2011IP/11/426Taxation: Commission requests Cyprus to modify discriminatory excise duty rules for imported second-hand motorcycles
Proceedings closed on 26/09/2013 (Cyprus changed its legislation)
24/06/2010IP/10/793Taxation: 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 excise duties closed on 16/04/2014 (France changed its legislation)
Personal taxation
26/09/2013MEMO/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)

20/06/2013IP/13/572

Taxation: Commission demands that 5 Member States implement key EU rules against tax evasion
Belgium: Case No 2013/0005; Greece: Case No 2013/0027; Finland: Case No 2013/0033; Italy: Case No 2013/0043; Poland: Case No 2013/0063

21/02/2013IP/13/136

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

21/11/2012MEMO/12/876

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

27/09/2012MEMO/12/708Taxation: Commission requests Austria to cease discriminatory treatment of foreign non-profit institutions – See page 11 (pdf version)
Case No 2009/2335
22/03/2012IP/12/281Taxation: 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)
27/02/2012IP/12/176Taxation: 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)
27/10/2011IP/11/1278Taxation: 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)
29/09/2011IP/11/1127Taxation: Commission requests Germany to amend discriminatory tax rules on hidden reserves
Case No 2008/4336
19/05/2011IP/11/607Taxation: 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)
06/04/2011IP/11/429Taxation: Commission refers The Netherlands to Court over tax discrimination against foreign charities
06/04/2011IP/11/427Taxation: Commission requests Belgium to amend property tax legislation
Proceedings closed on 26/01/2012 (Belgium changed its legislation)
06/04/2011IP/11/425Taxation: 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)
06/04/2011IP/11/423Taxation: Commission refers Belgium to Court over tax discrimination against Icelandic and Norwegian investment funds
Proceedings closed on 10/12/2013 (Belgium changed its legislation)
14/03/2011IP/11/295Taxation: 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)
14/03/2011IP/11/294Taxation: Commission requests Germany to amend discriminatory inheritance tax provisions
16/02/2011IP/11/158

Taxation: Commission requests UK to amend two anti-abuse tax regimes

24/11/2010IP/10/1569Taxation: Commission refers Spain to EU Court over discriminatory rules on fiscal representatives
More information
24/11/2010IP/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)

24/11/2010IP/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)

28/10/2010IP/10/1406Direct 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)
28/10/2010IP/10/1405Direct taxation: The European Commission requests France to review two capping measures
More information
Proceedings closed on 27/10/2011 (France changed its legislation)
28/10/2010IP/10/1403Direct 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)
30/09/2010IP/10/1253Direct taxation: Commission requests Germany, Greece and Belgium to remove discriminatory provisions.
More information on Belgium (collective investment) and Belgium (successions) , Germany and Greece .
30/09/2010IP/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)

30/09/2010IP/10/1251Direct taxation: Commission requests UK to ensure reimbursement of taxes paid in violation of EU law.
More information
24/06/2010IP/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)

24/06/2010IP/10/792Direct taxation: Commission formally requests the United Kingdom to amend income tax rules for seafarers
Proceedings closed on 24/11/2011
03/06/2010IP/10/663Direct Taxation: Commission formally asks Belgium to modify certain discriminatory tax provisions
More information on Belgium (personal tax) et Belgium (company tax)
Proceedings closed on 29/09/2011 and 10/12/2013 (Belgium changed its legislation)
05/05/2010IP/10/513Taxation: 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 Belgium closed on 26/02/2015 (Belgium changed its legislation)
18/03/2010IP/10/300Direct 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)
28/01/2010IP/10/94Direct 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
28/01/2010IP/10/93Direct Taxation: Commission opens a new infringement procedure against Greece for failure to comply with a Court judgment concerning taxation of income from inbound dividends
28/01/2010IP/10/91Direct 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)
28/01/2010IP/10/85Direct 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)
28/01/2010IP/10/84Direct taxes: The European Commission formally requests Spain to amend certain rules related to the appointment of fiscal representatives
Taxation of capital
20/11/2013MEMO/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).

20/11/2013IP/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).

17/10/2013MEMO/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)

26/09/2013MEMO/13/820

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

26/09/2013MEMO/13/820

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

26/09/2013IP/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)

20/06/2013IP/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)

30/05/2013IP/13/473

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

25/04/2013IP/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)

25/04/2013MEMO/13/375

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

21/02/2013MEMO/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
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)

24/01/2013MEMO/13/22

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

24/10/2012MEMO/12/794

Taxation: Commission requests the UK to review inheritance taxation of spouses
Case No 2010/2111

24/10/2012IP/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)

24/10/2012IP/12/1147

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

24/10/2012MEMO/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.
Proceedings closed on 20/11/2013 (the UK changed its legislation)

24/10/2012MEMO/12/794

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

27/09/2012MEMO/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)

27/09/2012IP/12/1018

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

26/04/2012IP/12/408Taxation: 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)
22/03/2012IP/12/284Taxation: The European Commission requests Sweden to stop discrimination against foreign pension funds
Case No 2006/4107
Proceedings against Sweden and UK closed on 22/07/2016 after an EU Court of Justice ruling
22/03/2012IP/12/282Taxation: European Commission asks Belgium to revise its taxation of property income from abroad
Case No 2007/4332
27/02/2012IP/12/178Taxation: 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)
24/11/2011IP/11/1424Taxation: 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)
24/11/2011IP/11/1425Taxation: 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)
27/10/2011IP/11/1278Taxation: Commission refers Spain to the Court of Justice over discriminatory inheritance and gift tax rules
Case No 2004/4090
29/09/2011IP/11/1127Taxation: Commission requests Germany to amend discriminatory tax rules on hidden reserves
Case No 2008/4336
16/06/2011IP/11/718Taxation: 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)
06/04/2011IP/11/425Taxation: Commission requests Belgium to amend two discriminatory inheritance tax provisions
06/04/2011IP/11/423Taxation: Commission refers Belgium to Court over tax discrimination against Icelandic and Norwegian investment funds
06/04/2011IP/11/421Taxation: Commission formally requests Belgium to change its law on taxation of capital gains
Proceedings closed on 26/01/2012 (Belgium changed its legislation)
14/03/2011IP/11/294Taxation: Commission requests Germany to amend discriminatory inheritance tax provisions
16/02/2011IP/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)

16/02/2011IP/11/161

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

16/02/2011IP/11/160

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

16/02/2011IP/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)

16/02/2011IP/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)

03/06/2010IP/10/662Direct 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)
28/01/2010IP/10/83Capital duty: The European Commission formally requests Spain to abolish its transfer tax on certain contributions of capital
Proceedings closed on 27/09/2012
VAT
20/11/2013MEMO/13/1005

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

20/11/2013MEMO/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)

20/11/2013IP/13/1111

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

26/09/2013MEMO/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)

26/09/2013IP/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).

20/06/2013MEMO/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)

20/06/2013MEMO/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)

20/06/2013IP/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

21/02/2013IP/13/139

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

21/02/2013MEMO/13/122

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

21/02/2013IP/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)

24/01/2013MEMO/13/22

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

21/11/2012MEMO/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)

24/10/2012MEMO/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)

24/10/2012MEMO/12/794

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

24/10/2012MEMO/12/794

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

27/09/2012MEMO/12/708Taxation: Commission requests Germany amend its rules on VAT refunds for non-EU operators – See page 11 (pdf version)
Case No 2011/2087
03/07/2012IP/12/740Commission questions France and Luxembourg about reduced VAT rate on digital books
Case No 2012/4080 for France and 2012/2098 for Luxembourg.
21/06/2012IP/12/676VAT: Commission requests UK to amend its rules on reduced rates
Case No 2007/2449
21/06/2012IP/12/673European 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)
26/04/2012IP/12/413European 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)
27/02/2012IP/12/177European Commission calls on Germany to change its rules on VAT
Case No 2011/2092
Proceedings closed on 23/01/2014 (Germany changed its legislation)
26/01/2012IP/12/63European Commission calls on Luxembourg to change its rules on VAT
27/10/2011IP/11/1279Taxation: Commission requests Italy to implement EU VAT rules
Case No 2011/0479
Proceedings closed on 27/02/2012 (Italy communicated its national legislation)
27/10/2011IP/11/1276Taxation: the European Commission requests Bulgaria to amend its VAT rules
Case No 2008/4839
Proceedings closed on 21/06/2012 (Bulgaria changed its legislation)
29/09/2011IP/11/1128Taxation: 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)
29/09/2011IP/11/1126Taxation: 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)
16/06/2011IP/11/717Taxation: 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)
16/06/2011IP/11/716Taxation: 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)
19/05/2011IP/11/605Taxation: 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)
19/05/2011IP/11/604Taxation: Commission demands that Italy comply with the provisions of the VAT Directive on exemptions for ships
Case No 2008/421
Proceedings closed on 22/03/2012 (Italy changed its legislation)
06/04/2011IP/11/428Taxation: Commission requests Germany to extend VAT exemptions for sharing costs of services
27/01/2011IP/11/76Taxation: 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 against Spain closed on 26/02/2015 (Spain changed its legislation)
24/11/2010IP/10/1576VAT: 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)
24/11/2010IP/10/1572Taxation: Commission requests Spain to amend its provisions on reduced VAT rates for medical items
More information
24/06/2010IP/10/796VAT: 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)
Proceedings against Poland closed on 29/09/2011 (Poland changed its legislation)
24/06/2010IP/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

24/06/2010IP/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)

03/06/2010IP/10/661VAT: 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)
05/05/2010IP/10/513Taxation: Commission refers Belgium, Finland and France to the European Court of Justice and sends a reasoned opinion to Spain
More information on FranceProceedings against France closed on 24/10/2012 (France changed its legislation)
18/03/2010IP/10/297VAT: 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)
18/03/2010IP/10/296VAT - 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)
28/01/2010IP/10/90VAT - Commission pursues infringement proceedings against Denmark regarding VAT exemptions
Proceedings closed on 24/09/2015. Case No 2007/2312.
Tax and customs related State aid cases
06/11/2013IP/13/1043

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

16/10/2013IP/13/959State aid: Commission confirms that tax debt write-off for Slovak alcohol producer Frucona Košice is incompatible with EU rules
16/10/2013IP/13/957State aid: Commission authorises phasing-out of Belgian biofuel support scheme (excise duty reductions)
16/10/2013IP/13/955State aid: Commission opens in-depth investigation into new Gibraltar corporate tax regime
12/10/2010IP/10/1319State aid: Commission opens probe into preferential real estate tax regime for non commercial entities in Italy
Customs
20/11/2013IP/13/1104

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

20/06/2013IP/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

21/06/2012IP/12/672Customs: Bulgaria asked to review terms of bilateral agreement with the United States
Case No 2008/2050
24/11/2011IP/11/1423Customs: Commission requests Italy to review its judicial practice on remission and repayment of duties
Case No 2006/2380
19/05/2011IP/11/608Customs union: Commission asks Belgium to review the opening hours of its customs offices and the fees charged for certain operations
Case No 2010/4132

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