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ARCHIVED: this page is no longer being updated - for the latest information on infringement cases, please consult this Database.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

 

Austria Cyprus Finland Hungary Lithuania Poland Slovenia
             
Belgium Czech Republic France Ireland Luxembourg Portugal Spain
             
Bulgaria Denmark Germany Italy Malta Romania Sweden
             
Croatia Estonia Greece Latvia Netherlands Slovakia United Kingdom
             

 

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
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
Bulgaria
    No press releases
Croatia
    No press releases
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)
Czech Republic
    No press release
Denmark
09/07/2014 IP/14/791 State aid: Commission approves exemptions from Danish tax on advertising to households
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.
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
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)
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)

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
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)
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)
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)
Latvia
    No press release
Lithuania
    No press release
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.
Malta
    No press release
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
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
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
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)
Slovakia
    No press release
Slovenia
    No press release
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)

Sweden
    No press release
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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