Comisia Europeana a publicat pe 24 ianuarie un comunicat de presa privind procedurile de încalcarea dreptului comunitar declanșate împotriva statelor membre. Pentru încălcarea legislației în domeniul fiscal, au fost declanșate proceduri împotriva a două state membre ale UE. Danemarca – reguli privind impozitarea transferului de activitate Polonia – cotele de TVA aplicabile echipamentelor medicale si produselor farmaceutice […]
infringement proceedings
CE: Proceduri de infringement impotriva a patru state membre UE
La sfasitul lunii martie 2012, Comisia Europeana a publicat cinci comunicate de presa referitoare la procedurile privind incalcarea dreptului comunitar in domeniul impozitarii de catre patru state membre ale UE (Belgia, Germania, Suedia, Marea Britanie). Belgia, impozitul pe venitul persoanelor fizice – Comunicat de presa CE – Aviz motivat Belgia, impozitarea veniturilor imobiliare din surse straine – Comunicat de […]
Taxation: Commission requests UK to amend real estate tax regime which discriminates against students studying abroad
The European Commission has formally requested the UK to amend its rules on local real estate taxes for students, on the basis that they discriminate against students subject to UK council taxes but studying in another Member State. The Commission considers that these discriminatory provisions are in breach of EU law on the free movement […]
Taxation: Commission requests Germany to amend discriminatory inheritance tax provisions
The European Commission has formally requested Germany to amend its inheritance tax and gift tax legislation which discriminates against residents of other EU Member States in breach of EU law on the free movement of capital. The Commission’s request takes the form of a „Reasoned Opinion” (second step of EU infringement proceedings). In the absence […]