Commission refers Spain to EU Court over discriminatory rules on fiscal representatives

The European Commission has today decided to refer Spain to the EU’s Court of Justice over its tax provisions on the appointment of fiscal representatives. The Commission considers that these rules, which require certain non-resident taxpayers to appoint a fiscal representative in Spain, result in discriminatory treatment and are contrary to the freedom to provide services as laid down in Article 56 of the Treaty on the Functioning of the European Union (TFUE). The Commission had sent a reasoned opinion – the second stage of an infringement procedure – to Spain in January 2010 (IP/10/84). As it failed to take steps to comply with EU law, the Commission has today decided to take Spain to the EU’s Court of Justice.

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