Taxation: Commission requests Spain to amend its provisions on reduced VAT rates for medical items
26 nov. 2010 • Articole conexe • Detalii articol •
The European Commission has formally requested Spain to amend its legislation which allows a reduced VAT rate for general medical equipment, appliances to alleviate animals’ physical disabilities and substances used in the production of medicines. These measures go beyond the scope allowed under the VAT Directive (2006/112/EC), and may distort competition within the EU. The Commission’s request takes the form of a “reasoned opinion” (second step of EU infringement proceedings). In the absence of a satisfactory response within two months, the Commission may refer Spain to EU Court of Justice.
