European Commission November Infringements package: Key decisions
Released 27 November 2019
The European Commission has published its monthly package of infringement decisions summarising action against member states for failing to comply with obligations under EU law.
Key decisions on Taxation and Customs Union include:
•Referrals to the European Court of Justice
–Taxation: Commission refers Poland to Court for failing to remove certain tax exemptions on the use of energy products by highly polluting businesses
•Reasoned opinions
–Taxation: Commission requests that Germany update its capital gains taxation rules for certain real estate sales
–Taxation: Commission requests that Spain abolish unduly restrictive conditions for tax deferrals in case of divisions of companies
–Taxation: Commission requests that AUSTRIA and IRELAND transpose EU-wide interest limitation rules
–Taxation: Commission requests that Italy align its rules on regional petrol tax for motor vehicles with EU law
–Taxation: The Commission asks Portugal to amend its discriminatory legislation on car registration tax
•Reasoned opinion and a closure
–Taxation: Commission requests that Cyprus, Czechia, Germany, Greece, Italy, Luxembourg and Spain communicate the national transposition measures on tax dispute resolution mechanisms and closes the case for Lithuania
–Taxation: Commission requests again that Denmark bring its rules regarding taxation of dividends paid to non-resident investment funds into line with EU law
–Taxation: Commission asks The Netherlands to change tax rules amounting to obstacles to the cross-border transfer of pensions
–Taxation: Commission requests Romania to align with EU law its rules on the VAT treatment of used objects containing precious metals or stones
–Taxation: Commission requests Romania to comply with the agreed timeline for the development of a new IT system for monitoring the circulation of excise goods
View the November infringements package: key decisions here.