Letter of formal notice
Taxation: Commission requests SPAIN to implement properly the new EU tax dispute resolution mechanism (DRM)
The Commission has today decided to send a letter of formal notice to Spain (INFR(2022)2096) for the incorrect transposition of the resolution mechanism for cross-border tax disputes (Directive (EU) 2017/1852). The mechanism ensures a faster and more effective resolution of tax disputes between Member States, providing much more tax certainty for businesses and citizens experiencing double taxation issues. In its assessment of the Spanish transposition of the Directive, the Commission considers that the national implementing legislation does not provide for a number of key features of the new rules. Spain has now two months to reply to the letter of formal notice. In the absence of a satisfactory response, the Commission may decide to issue a reasoned opinion.
Taxation: Commission urges SPAIN to transpose new rules on excise duties
The Commission has today decided to send a reasoned opinion to Spain (INFR(2022)0074) for failing to notify the measures for the transposition into national law of Directive (EU) 2020/262 laying down the general arrangements for excise duty (recast). This Directive, which repeals and replaces Directive 2008/118/EC, sets out common provisions applicable to all products subject to excise duties. It lays down a series of new rules, which will be applicable from 13 February 2023 and Member States were required to transpose this Directive by 31 December 2021. To date, Spain has not notified any transposition measures to the Commission. Spain has now two months to comply with the transposition obligation and notify the Commission. Otherwise, the Commission may decide to refer the case to the Court of Justice of the European Union.