Taxation and customs union

Infringement cases by policy area

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 taxation Personal taxation Customs
Company taxation Taxation of capital
Energy/ environmental taxes VAT

 

Taxation (General)
No press release
Car taxation
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

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

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/14/2134

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

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)

23/01/2014 MEMO/14/36

Taxation: Commission requests PORTUGAL to take into account real depreciation in taxing second-hand vehicles

Company taxation
26/03/2015 MEMO/15/4666 Taxation: The Commission asks Belgium to bring its rules on dividend taxation into line
Case No 2012-4118
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

25/09/2014 MEMO/14/537

Taxation: Commission asks GREECE to stop discriminatory taxation for ships flying foreign flags
Case No 2012/4155

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)

Energy/ environmental taxes
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
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

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

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

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

Excise duties (or Taxes on alcohol/tobacco)
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
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

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.

10/07/2014 IP/14/809

Taxation: Commission refers Portugal to Court of Justice over excise duty rules for cigarettes
Case No 2008/4818

16/04/2014 MEMO/14/293

Taxation: Commission requests HUNGARY to end measures that restrict the trade of tobacco products
Case No 2013/4011

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)

Personal taxation
22/07/2016 MEMO/16/2490 Taxation: The Commission calls on Austria to amend certain rules requiring non-resident taxpayers to appoint fiscal representatives -Case No 2013/4024
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
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

16/04/2015 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)

26/11/2014 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

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 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.

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)

23/01/2014 IP/14/50

Taxation: Commission refers Portugal to Court over exit taxation for individuals

Taxation of capital
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
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
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/14/2135

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

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)

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).
As a result of an infringement procedure initiated by the European Commission (Case No 2012/2159; see MEMO/14/589), Germany amended its legislation and will no longer treat legacies established in other EU/EEA States less favourably than legacies to certain charities established in Germany. Previously, domestic charities were granted an exemption from inheritance tax, whereas similar charities established in other EU/EEA States only enjoyed this exemption if their State of residence granted an equivalent or reciprocal exemption to comparable German charities. As a result, legacies to foreign charities were often taxed more heavily. As a result of attaining compliance by Germany, on 25 February 2016 the European Commission closed the infringement procedure.

The above infringement procedure is part of a broader EU-wide compliance review being undertaken by the European Commission. In the period 2011-2014, the Commission launched the three EU-law compliance initiatives, designed to benefit EU citizens. The above infringement procedure had been identified by the initiative examining whether MS give equal tax treatment to persons when they inherit across the borders in the EU (cross-border inheritances - IP/11/1551). The two other initiatives concern cross-border workers (IP/12/340) and . mobile persons (IP/14/31). As a result of these reviews most Member States have changed their laws to eliminate the discriminatory features or are in the course of doing so; in the case of those problems that have not been resolved the Commission has referred or will refer the cases to the Court of Justice of the EU.

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

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)

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

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)

23/01/2014 MEMO/14/36

Taxation: Commission asks BELGIUM to end the discrimination of credit institutions established in other Member States

VAT
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
26/02/2015 IP/15/4493

Taxation: Germany referred to the Court for limitation of VAT exemption granted to shared services
Case No 2009/2303

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

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

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)

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.

Tax and customs related State aid cases
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

09/07/2014 IP/14/791

State aid: Commission approves exemptions from Danish tax on advertising to households

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)

Customs
No press release

 

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