On January 26, 2023 the European Commission published the key decisions of the January 2023 infringements package. The key decisions published includes a letter of formal notice that was sent to Spain requesting Spain to implement properly the new EU tax dispute resolution mechanism.

The Commission has today decided to send a letter of formal notice to Spain 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.

The full July Infringements package: key decisions as published by the European Commission can be found here.



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