Toate articolele pe tema: "Court of Justice"
Commission refers Denmark, The Netherlands and Spain to EU Court over exit tax rules
The European Commission has today decided to refer Denmark, The Netherlands and Spain to the EU’s Court of Justice for their provisions which impose an exit tax on businesses which cease to be tax residents in these countries. The Commission considers these provisions to be incompatible with the freedom of establishment as laid down in […]
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 […]
Taxation: Commission requests Spain to amend its provisions on reduced VAT rates for medical items
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 […]
VAT: Commission refers Ireland to EU Court over reduced VAT rate for horses and greyhounds
The European Commission has today decided to refer Ireland to the EU’s Court of Justice over its application of a 4.8% reduced VAT rate for supplies of horses and greyhounds. This reduced rate is not in line with the provisions of the VAT Directive (2006/112/EC), and could cause a distortion of competition within the EU. […]